In 2003, in Taroko National Park’s planning, the upper plateau of Bruwan was commissioned for private operation and management (OT, Operation-Transfer). It was there that Ming-Gang Cheng, partnered with Leader Hotel Group, won the management rights to “Bruwan Village Taroko Vacation House”. Due to the location, limited room numbers, and the many restrictions, most people did not find Bruwan Village Taroko promising. After ten years of management by Ming-Gang Cheng, not only was Bruwan Village Taroko, a cultural and creative hotel rich with Taroko tribal culture, attracting many foreign and domestic visitors, it was also the best known OT project in Taiwan. Ming-Gang Cheng’s background and entrepreneurial process had been introduced in this case study. Throughout the process, he had made use of various relationship resources, displayed his creativity, and fully integrated the local natural landscapes with the Taroko tribe’s aboriginal culture. Not only had he overcome the difficulties presented when first starting the business under predetermined disadvantages in environmental conditions, his innovative and unique market positioning had brought Bruwan Village Taroko to the global stage. From Ming-Gang Cheng’s background and entrepreneurship of Bruwan Village Taroko, this case intends to investigate topics including entrepreneurial personalities and entrepreneurship, the effect of social capital in entrepreneurship, and innovation under disadvantages.