This study started from the current situation that students could not accept 'honorific forms' in <Grammar> textbooks. For analyzing these reasons and making alternatives, questionnaires were made up to the high school and college students in GwangjuㆍJeonnam area. The term of honorific in Grammar is defined as 'a linguistic method/system to distinguish the level of the targeted person in dialogue both higher and lower'. But most students thought the term 'honorific' as 'the system of expressing speaker's respect to the higher-level person', not to the lower-level. For this reason, this article suggests 'treatment' system as an alternative. Current Grammar indicates the targeted person in three ways, 'subjectㆍobjectㆍhearer', but the system does not make agreement with learners. Treatment system is a grammatical process that consists of speaker and hearer. The existing terms, object and subject, are the same meaning of grammatical terms of subject, object and adverb. This is very confusing situation and it is difficult for learners to use these terms in real conversation so this article suggests 'person of topic' which means each person as 'subject' and 'object'. In the current Grammar, when treating hearer, formality form has four level of styles, 'hashipsioh-haoh-hage-hara', and informality form has two level of styles, haeyo-hae'. But learners almost do not use 'haoh' style so this is eliminated from the level in this study. In addition, when dividing the level of treating hearer, [±respect] should be the base of the level, not [±formality].