According to the Article 2 of Mortuary Service Administration Act, funeral facility is referred to cemetery, funeral parlor, crematorium, and cremains saving facility. Funeral parlor is the facility for corpse treatment as well as laying, funeral, and offeringceremony outside the hospital. Most of those ceremonies were held in the funeral placewhere is an essential place for overall funeral process and comfort to the living.Although the quality of hardware in that place is highly important, the service quality isbeyond than that for sadness comfort and consulting to the living. This also indicatesthat funeral place shall have superior service quality to meet the purpose to settle thedeceased and comfort the living.