Widely accepted resources for semantic parsing, such as PropBank and FrameNet, are not perfect as a semantic role labeling framework. Their semantic roles are not strictly defined; therefore, their meanings and semantic characteristics are unclear. In addition, it is presupposed that a single semantic role is assigned to each syntactic argument. This is not necessarily true when we consider internal structures of verb semantics. We propose a new framework for semantic role annotation which solves these problems by extending the theory of lexical conceptual structure (LCS). .