The construction of the North-South Parallel Line Railroad by the Taiwan Sugar Corporation began in August 1950. It coincided with the outbreak of the Korean War. It was a very dangerous period in Taiwan due to the threat posed by the Chinese Communist Party to liberate the island. Due to national security, the Taiwanese government ordered roads and railroad connecting factories of the Taiwan Sugar Corporation to be linked. This resulted in the formation of the famous North-South Parallel Line route. The line runs from Tai-Chung Station in the north to Li-Zih-Nei Station in Kao-Hsiung in the south, a total of 260 kilometers. This article introduces the history of the rise, construction and development of the North-South Parallel Line, and finally summarizes the values of this special cultural landscape.