The structure was built in 1906 in baroque style architecture. The building served as a Japanese military police station. After the war, the building was used by the Taipei City Government as the Police Department Crime Section. In 1958, the structure was rebuilt in the style of a Japanese brick building and converted into Taipei Police Zhongzheng District second branch. In 1995, the second branch moved out and the building was transferred to the control of Taipei City Government Information Services Department and scheduled to transform into a venue for small theatre performances. In 2001, the Department of Cultural Affairs, Taipei City Government renamed the building the “Guling St. Avant-Garde Theatre." Because the building's original Baroque-style design features especially thick walls and a central area without pillars, it is extremely suitable for small-scale theatrical performances.