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This study made an attempt to analyze units of morphs for a sophisticated establishment of the tag set by a part of speech in Hangul. For this, I attempted to look into the problems in the current spelling system of Hangul and tried to solve them. Because the spelling system of Hangul adapts morph-orthography and phoneme-orthography, problems in analysis of morphs will affect the establishment of the tag set by a part of speech. This study approached these problems by categorizing problems into “morphological,” “word spacing,” and “others.” Also, in several exceptional cases of morphological and phonological rules, the morph was considered as plural as it appeared in literary text, because it was thought that doing so would get more efficient results on the mechanical process and application.