This paper is a study on the Military Academy of Shinheung which was the Mecca in 1910’s and the Cradle of the training of Korean Independent Forces, whether Military manual had been published or not and its historical status by contrasting the history of Modern Korea-Japan Comparative Development of Infantry Training Manual by time-series. Infantry Training Manual or Draft Infantry Training Manual was compiled three times from the Korean Empire to the Provisional Government of the Republic of Korea in 1898, 1906, and 1924 and Japan revised its Infantry Training Manual five times from the adoption of German Military System in 1889 to the Defeat in 1945. Modern Korean Infantry Training Manual or Draft Infantry Training Manual was confirmed that was virtual translated version of the Japan’s Infantry Training Manual established in the preceding three periods, i.e. 1891, 1989 and 1909. Thus the Military Academy of Shinheung in the intermedite period couldn’t publish Infantry Training Manual in conciusion. However Yoon Gi-seop, the director leader of it’s military training, achieved a certain degree of perfection of an independent Command System and a Code System suitable for the Platoon Tactics of the Korean Independent Forces in Draft Infantry Training Manual published by the Provisional Government in 1924. Therefore the Military Academy of Shinheung was able to be established itself as a period of bridge role foundation for successional Infantry Training Manual developments.