In this study, an analysis is carried out on the acoustic design for an indoor gymnasium scheduled to be built at Buan County, Chonbuk Province. By way of background, the study examines the case of a large-scale indoor gymnasium that has been constructed in the local area of Hangan-myeon. There are many examples whereby this gymnasium could be used not only as a sporting facility for the residents, but also as a multipurpose space for public performances such as leisure activities, lectures, assembling activities, theatre and concerts etc. In order to maximize the functional utilization of such an indoor gymnasium, it is important to simultaneously verify the acoustic capabilities of the space in terms of Definition of both Voice and Music. However, as a large-scaled athletic facility, the building was designed with a high ceiling-height to accommodate its functional characteristics. The space forms a Sound Focus whereby the sound is concentrated at a specific part, and because the vibration of sound is too loud due to its broad volume, acoustic defects arise such as a significant number of Echoes. Using this gymnasium as a precedent, this study proposes an acoustic design based on the drawings of the indoor gymnasium that is scheduled to be built at B County, Chonbuk Province. The gymnasium is equipped with an optimized acoustic condition passing through the Acoustic Simulation Phase. From the results of an Acoustic Simulation, we can design an indoor gymnasium that is equipped with a considerably satisfying and improved acoustic performance compared with the building before it was reformed. It is also considered that the use of such materials can fundamentally reduce construction costs and can improve acoustic performance, at the planning and design stages for similar sporting facilities in the future.