In the 18th century Chosŏn (1392-1910), some scholars, such as Hong Tae-yong (1731-1783) advocated that Chosŏn should learn the advantages of the Qing (1644-1912) society to reform the social structure and government of Chosŏn. The school of these advocates has been known as Pukhak by historians. The intellectual factors of the school of Pukhak’s formation and development have been overlooked by the academia of Chosŏn intellectual history. In fact, Pukhak was closely related to the idea of the school of Nakhak which believed that nature of things was equivalent to humans. Kim Wŏn-haeng, was one of the supporters of Nakhak and Hong Tae-yong was one of the students of Kim. Hong’s thought and writing exposed that his thought was profoundly influenced by Kim Wŏn-haeng. Hong was deemed to be the first prominent scholar of the Pukhak School during the 18th century Chosŏn. Hong and other scholars of Pukhak advocated learning the new knowledge from Qing China even though it was a barbarian society. Therefore, this paper will investigate the intellectual relationships between Hong Tae-yong and Kim Wŏn-haeng to reveal how intellectuals of Nakhak shaped the formation of Pukhak School and exposed the idea of learning from Qing China.