Virtual reality(VR) is the technology that makes a user regard being in virtual space generated by computer as in the real world. Mainly, it has been studied about the three senses which are the sense of vision, touch and hearing in the five human senses. Through that, it is applied to the system making all the senses in the human body real. Even though the design idea of theater is brought to that of simulation theater, there are not many similarities between them and not general design rules yet. For making a better situation, in cooperation with a domestic company making a motion simulator for one or two person by itself, I have considered the minimum conditions and formations of the simulation theater being widely useful in the buildings of general commercial spaces from the environmental viewpoint, and basing on that facts I try to make some sorts of fundamental design types so that they are more available than those in the past. In this research, I have set the three types of simulation theater, the 50 seats of motion simulator for one person, the 20 seats of motion simulator and the 50 seats for two persons, in my researching range. Moreover, regarding the size of the simulation theater, I put the best specifications in order and also put them together, and then with making standards able to be reflected on the design plan, I have researched it for the purpose of the accumulation of skill in the construction of the special theater. Here, the design rule I suggested might be a design standard that it will be thought useful widely.