Einstein’s Theory of Special Relativity has received much criticism and doubts on its theoretical bases. In this paper, a comprehensive and detailed analysis on Lorentz Transformation is produced. The crucial and fatal mistakes made in the proposed system of equations for deriving Lorentz Transformation are: in the same one system are introduced equations defined in different Space-Time: Galilean Space-Time with ‘absolute time’ and Minkowski Space-Time with ‘relative time’, which therefore make Lorentz Transformation being ‘Identical Transformation’ , not existing in Galilean Space-Time. Consequently, the crucial mistake makes derived transformation mathematically depicting an observing process of two relatively rest observers instead of two relatively moving observers. In the article, two relevant Laws, namely, (1) Law of Light Propagation and (2) Law of Motion Observation, are firstly put forward. These Laws would be the fundamental laws in motion observation theory. Galilean-Zhou Transformation is logically and accurately deduced, utilizing both of these two Laws.