The book Su Hak Ip Mun(數學入門, Introduction to Mathematics) is one part of 5 sections of the book Seung Aeh Ill Chan(升厓日簒), which is a hand written manuscript in Chinese characters and the author and the date of writing is unknown. The book Seung Aeh Ill Chan begins with the song of division table so called Guguiga(九歸歌). We first investigate and compare the writing pattern of this with other old Korean mathematical books. Next, we investigate typical expression and calculation methods of mathematical contents and terminologies used in Su Hak Ip Mun and also figure out oddities of writing pattern of mathematical expression and cultural circumference of several problems dealt in the book. From these analysis and investigation, we estimate the writing date of Su Hak Ip Mun later than the year 1723 on which Su Ri Jeong On(數理精蘊) was first published. And we presumably guess that Guguiga and Su Hak Ip Mun are made not for practical use or theoretical purpose but for text to teach students.