This paper aims to investigate the nature of power held by those with influence, along with the power transitions within the polity, by analyzing the Iron Age burial assemblage of the Imdang site at Gyeongsan. First, by analyzing the burial assemblage composed of wooden coffin tombs, wooden chamber tombs, and their grave goods, information such as chronology and burial forms was extracted. Through this, the appearance and development process of the executive polity and the characteristics of the ruler were inferred. Considering several characteristics synthetically, such as the deposition of large quantities of metal tools and the exclusive spatiality of tomb clusters, it was concluded that the Imdang community had transitioned into a polity governed by the ruler from Stage II. The polity consisted of a number of unit groups and demonstrated dynamism, dotted with power transitions and fluctuations.