This research aims to shed light on the characteristics of wooden strips of Paekche kingdom excavated at the old temple-ruins in Nengsanri, Booyeo. I first reviewed the characteristics of early western gutter, in which the wooden strips were discovered. With the recent excavation at this area, we became to know that the gutter had been made before the temple was builded in 567 A.D. So I can draw a conclusion that Nengsanri-wooden-strips(NWS) were used by some person who worked in a building related to the gutter. Secondly, I examined the contents written on NWS for researching a building related to the gutter. Wooden strips related to Buddhism, religious service among them are very significant to understanding the characteristics of NWS. Religious service written on Phallic type wooden strip relates to the performing constant ceremony for Yang(楊), Road God at boundary of capital of Paekche kingdom. Besides the location of a building related to the gutter, in which NWS were excavated, is close to the East Gate of Sabi - Nasung castle, one of the main entrance to capital of Paekche kingdom. In conclusion, the building related to NWS was the part of administrative office next to East Gate to capital of Paekche kingdom. The officers identified the numbers of people who entered the capital and was dispatched local magistrate to the district. They performed the religious ceremonies at the boundary of capital. And they controlled financial resources subordinated to itself in order to make secure offerings for religious ceremonies. As we know from the examples of Seongjeon-temple in Silla kingdom, They aims to promote security of capital, and ultimately eternity of kingdom and Royalty.