The recent concept of kitchen is likely defined as "Kitchen Culture" including the function of living room where all families make a conversation as well as a dinner, and it is becoming another type of the residential environment, deviating from the stereotype as only cooking area. Particularly the comfortableness of living room is closely associated with a receipt function of kitchen, and the sort & dimension & size of furniture and diversity of shapes playa more meaningful role for improving our life standard & comfortableness compared with the past, nevertheless this receipt study is carelessly handled in the first phase of construction. This Study is focusing on understanding the modern concept of kitchen where the open space concept is being introduced as more reasonable space concept, and on suggesting a solution for receipt-function of the modern kitchen concept connected with "L-D-K (Living room - Dining room- Kitchen)" space idea. In the Chapter 2 the concept of receipt and function of kitchen, the wide variety of kitchen utensils was checked up, and in the Chapter 3 the change of trends of kitchen area & receipt space was considered, and finally in the Chapter 4 the modern concept of kitchen was presented, by instancing overseas examples with receipt planning. As a consequence, the alternative of the receipt in the modern kitchen is to install an Ireland table or another type of receipt-available table (lower furniture) in the dead space between kitchen & living room for motivating smooth communication and convenient receipt, and that is the trend nowadays. Kitchen desires a rapid change. Through this kind of study it should be more researched that kitchen is not an independent space any more and lies in the mutual connection of L-D-K.