In the present work I propose to establish a new manual of conjugation of Spanish verbs to Korean students from the phonetic and morphological point of view, not in terms of their historical changes. Considering a lot of mistakes of vowel change that are usually presented to Korean students, I will look for simple and easy handling for the conjugation of Spanish verbs so that they do not commit the same mistakes specially in the conjugation of the present progressive, the simple past tense and the present subjunctive. In order to avoid some discussions about such vowel change, I have consulted to Dictionary of Real Academia Española. On the other hand, if we can get closer to derive some rules that serve to conjugate the present progressive, the simple past tense and the present subjunctive, most irregular verbs that have shown the peculiar vowel change so far can be treated as regular verbs. Above all, our manual of conjugations of the Spanish verbs presented in this article aims to be a better practical instrument for Korean students to have the ability to change verbs at a level similar to that of native speakers of Spanish, when they change the infinitive verbs to the present progressive, the simple past tense and the present subjunctive.