In the twentieth century, scholarly study of Julian and his age has flourished as a part of the deepened interest in the late Roman empire. However, though the scholarly literature on Julian grows ever more extensive, there still seems to exist some vacancy in understanding him completely. First of all, most scholars seem to miss noticing the political connotations which were given King Helios, and indeed no systematic survey of Julian`s theocratic ideas in relationship with King Helios exists. This present study is a response to this need and an attempt to evaluate Julian`s political concepts and attitudes towards King Helios. Since little attention has been paid to King Helios as a political concept, my research seems to reach a rather new arena. We have discussed the views that Julian`s theocratic ideas were growing rapidly in accordance with the changing of his political state, especially from the moment of assuming the throne as a sole emperor. And we have shown that his theocratic ideas matured into his sun-kingship ideas. The main characteristic of King Helios is a traditional political patron god of the emperor and the Roman Empire. As a political form it could consolidate the power of the Roman Empire and the emperor. In Julian` opinion, King Helios was the ruler of the universe and at the same time, the divine protector of the Roman emperor. As a Roman emperor, Julian shared the nature of King Helios so that this authority was absolute and invincible together with the Roman empire which indicate the close tie to the empire and world dominion. The worship of the Sun--god was a brilliant devise since Julian needed the universal god in accordance with his `universal empire` through the Persian Expedition. Julian`s use of the symbol of the sun illustrates his talent as a politician as well as a pagan philosopher. And his works are not purely academic theory as believed, but political edification for serving his political purpose.