Based upon XML, a standard document format on the web, there have been many active studies on e-Commerce, wireless communication, multimedia technology and so forth. JML is an XML application suitable for understanding and reusing the source code written using JAVA for various purposes. And it is a DTD which can effectively express various information related to hierarchical class structures, class/method relationships and so on. This paper describes a tool which generates JML document by extracting a comment information from Java source code and information helpful for reusing and understanding by JML in terms of the reverse engineering and a tool which generates a skeleton code of Java application program from the document information included in the automatically or manually generated JML document in terms of the forward engineering. By using the result of this study, the information useful and necessary for understanding, analyzing or maintaining the source code can be easily acquired and the document of XML format makes it easy for developers and team members to share and to modify the information among them. And also, the Java skeleton coed generated form JML documents is a reliable robust code, which helps for developing a complete source code and reduces the cost and time of a project.