The Farms are the form of the feudal estate. Therefore, there is very important significance to investigate the formation and expansion of the farms through the study on the land owned by its owner. According to the studies of today, the farms were formed and expanded largely in the 12th or 13th century. Particularly, some historians thought that the farms were formed by two ways. The one way is to dispossess the lands which was used to charge the taxes and the other one is to take the peasants`s lands. However, the farms had appeared in the 7th century. After the foundation of the Goryeo Dynasty, the farms became more and more larger. Some researches and sources, though incomplete, demonstrated that temples, the Royal Household and the gentry possessed farms and that posses of farms was very important. For example, there were two persons who came from China and were naturalized in Goryeo with the name Chai In Bum(tk), Dae Ilc(l) accepted farms in Goryeo and this fact proved that the farms were necessary to the aristocratic life of them. If we examine the examples of dispossessed lands, we can find that the most dispossessed lands were the estates of the temples, the Royal Household and the gentries differing from the results of the most researches. It means that the farms were not formed just in the 12th century and that the farms had existed widely since the foundation of the Goryeo Dynasty. So according to my analysis, I think that the farms were the form of the estate of Goryeo Dynasty from the early Goryeo Dynasty to the late Goryeo Dynasty.