The brain itself is a living proof of "intelligence." While we regard ourselves as intelligent beings and believe in theories of intelligence, we have yet to fully comprehend its essence. Our research team aims to define and explore human intelligence in the engineering realm through the latest artificial intelligence theories. In this presentation, we introduce brain-based AI technology that maps high-level cognitive processes in the brain to AI (Brain to AI) and iteratively remaps these back to the brain (AI to Brain). Through this bidirectional mapping, we aim to align human and AI cognitive systems, establish a new field of neuromorphic computing that translates human high-level information processing into AI, and ultimately seek to "understand human intelligence."