In this study, 27 one-/two-star hotels in Seoul were selected as the study subjects and were examined based on the COVID-19 period in 2020. ‘Number of employees’ and ‘number of rooms’ were selected as the input variables and ‘sales amount’ was selected as the output variable, and the analysis was performed using the input oriented DEA method. The results obtained from this study can be summarized as follows: both the CCR and BCC models indicated that, of the 27 analysis target one-/two-star hotels in Seoul, 2 hotels(Seoul-10, Seoul-20) were relatively efficiently operated, and that Seoul-5, Seoul-9, Seoul-10, Seoul-15, Seoul-18, Seoul-20, Seoul-21, Seoul-22 and Seoul-24 showed a BCC efficiency of 1 and were efficiently operated. Therefore, it was analyzed that approximately one-third of all the analysis target hotels were efficiently operated.