This study attempted to find a point of contact between culture and politeness, focusing on the fact that the study of politeness in the existing intercultural communication situation does not deal with ‘culture’ in depth. To this end, we carefully examined the necessity of ‘culture’ analysis in the study of politeness, focusing on the discussion of politeness in the study of speech acts, the ambiguity of the boundary between socio-pragmatics layers and cultural layers, and the need to consider perceived cultural differences(PCD). And in response to this need, the meaning of ‘culture’ was reconceptualized from the perspective of intercultural politeness focusing on Spencer-Oatey & Dániel Z.Kádár(2022), and the concept and category of politeness were reset based on this. Furthermore, an analysis method considering the shared variable of culture was presented.