Abstract
This research aims at raising questions about that the contribution of the restoration of Bulguksa to tourist industry has made it appear as a myth, finding mythical values of the meanings of the materials, time and space expressed in the architecture which was realized through the tale related to Bulguksa, and identifying the characteristics of the spiritual ideology of the culture to approach the pursuit of aesthetic appreciation of tourism. For this purpose, the values to be complemented by the spiritual value of the culture of Bulguksa can become the resources for tourism, through tale from the viewpoint of Barthes' mythologies, as follows. As for the creation of the myth of rule by royal authority, the socio-political aspects of middle era of Silla can be tourism resources by covering Bulguksa and surrounding Toham Mountain. In addition, the creation of the myth of filial duty should not be dealt just with the viewpoint of Buddhism, and the ideas of filial duty and enlightenment, the common goals of the three religions of Confucianism, Buddhism and Taoism that had been already established in East Asia at that time, can also be the resources for tourism. With regard to the creation of the myth by the fiction of imagination, tourism resources can be created when the elements composing Bulguksa expose what is hidden by a certain reality at the level of denotation meaning through semiologic signification. Therefore, with Bulguksa's foundation, rebuilding and restoration with the spirit of the times, the identity of the spiritual existence of ideological culture which recognizes the imperfection of its architecture and tale and continues to correct them has to be confirmed continuously, and the pursuit of aesthetic appreciation by tourism needs to become the resources.