It is considered that "Sun Tzu's Art of War" has had a profound influence on the formation of military science throughout the ages, both in the East and the West. As is well known, "Sun Tzu's Art of War" is a monumental work of synoptical strategic action theory grounded in Eastern philosophy, and its ideas and philosophy (propositions) hold significance as valuable foundations for strategic decision-making. Western interest in the substance of Japanese-style management through the application of "Sun Tzu's Art of War" continues to grow. In Korea as well, while systematic research on its application to corporate management is extremely rare, the general maxims of Sun Tzu's Art of War are widely used. Accordingly, this paper aims to make some contribution to the foundational formation of strategic management through a new illumination of Sun Tzu's Art of War, centering on its fundamental ideas. In particular, this paper focuses on the formation of strategic management based on "Sun Tzu's Art of War," though it is merely a brief study on systems construction. Specifically, it examines the formation and limitations of strategic management centering on Sun Tzu's fundamental thinking and core arguments.