A study on the auralization system using flexible rendering for virtual reality-based acoustic simulation 1. Introduction Although sound is invisible, it has a big effect on the health of the human body. So, people try to make a good acoustic environment to get rid of noise in their house and make a space to enjoy better sound. That is usually shown in a society that has a high average income, because the symptoms of diseases caused by noise do not appear immediately, and are not serious enough to endanger life. However, with the recent development of transportation and communication technology, the average global income level has risen, and so the number of people who know the importance of the acoustic environment is continuously increasing. The development of multimedia technology also makes people realize the importance of the acoustic environment of a room. One example is ultra-high definition (UHD). UHD technology, which was developed in 2005 has led to bigger TVs, and as a result, many speakers are