This study examines the transitional aspects of Gwonbeon (female entertainers association) in Seoul in the Japanese ruling era, where one can trace the cultural context reflecting the needs of the times. The study intends to understand the Gwonbeon's ecosystem during the Japanese colonial era and to draft a cultural topography of Gwonbeon that served in Seoul, by figuring out the internal and external changes of Gwonbeon. To suggest what have been examined it is as the following: Firstly, the study examined the external change of Gwonbeon in terms of the transitional aspects in its history. It reveals that gwangi (institutional gisaeng) or hyanggi (gisaeng engaged in local provinces) worked in restaurants seeking economic survival. They formed gisaeng (妓生) guilds to promote self fulfillment and ensure their rights and interests. Gwonbeon emerged to play a key role in the transmission of the tradition through training, taking responsibilities of members of society. It transformed into a corporation that aims at pursuit of profit. The external change of Gwonbeon appears to be the process of transition from individuals to a corporation and an organization. Secondly, the change in their art performances reflects the needs of the market, which required new attraction, as well as the introduction of the foreign culture along with the pursuit of profit. Also, they played the role of priming water and propagators of western art and popular culture. In brief, the cultural topography changed from individuals to the public in the evaluation of the artistic activities of gisaeng. Thirdly, the income of gisaeng is the payment that people made for satisfying their social and cultural needs. It worked as the main source of income for Gwonbeon. The income of gisaeng for their art performances during the Japanese colonial era can be understood in the same context as the modern society, where an art performance is inseparable from economic activity.