A structure of a dry heating system, and a method for constructing the same are disclosed. An upper board stacked on a heat radiator has a double-layer structure comprising first upper board elements and second upper board elements in order to prevent steps from being formed at seaming portions formed on the upper portion of the dry heating system, thereby maintaining flatness of the upper board, and reducing any bending of the upper board, in which the first upper board elements constitute a lower portion of the double-layer structure, and serve to protect the heat radiator while supporting a weight load, and the second upper board elements constitute an upper portion of the double-layer structure, and serve to maintain the flatness of the upper board by removing the steps, thereby ensuring excellent quality in construction of the dry heating system.