Each simulation program has its own thermal analysis equation which produces different analysis result, respectively. Simulation analysis requires a large volume of data and is complex, but calculation and analysis of the theoretical background and the outcome are somewhat difficult. This study is intended to evaluate and compare the cooling/heating load calculated using theoretical equation and using IES/VE, a simulation program, as well as aimed at evaluating the effect of storage heat on time delay through the thermal analysis under normal condition and abnormal condition. Consequently, heating load appeared to be similar, but when it comes to cooling load, it appeared to be similar also but the value obtained from CLTD/CLF/SCL was the highest while the value from IES/VE was the lowest, which was attributable to applying relatively higher value because of lack of incorporation of heat storage effect of the structure, despite of applying CLTD value using CLTD/CLF/SCL as similar structure. Such factor appeared to have increased the hourly value of energy acquisition and loss as well as yearly accumulative total acquisition and loss.