This study has tries to define the structure of cubical substitute lot development and develope the logical tool for GIS(Geographic Information System). The research has found such important variables as the gap of land price, FARIfloor area ratio), LBR(land burden ratio) and etc. Among those variables, current land price and increasing rate of the price could not be controled by the developer and governments. LBR and FAR, however, could be negotiated and regulated by those shareholders. The result could define the control variables in cubical substitute lot which should be included in the future system for the development tool. The outcome could give the objective ground for local governments, landlords, and engineering companies which involve the cubical subsititute lot.