In Taekwon-Do, the body is divided horizontally and horizontally for reference purposes and to allow clarity when directing attacks and blocks to the correct points.
The body is divided horizontally into three sections covering an area of the body that corresponds to the part covered by a block at that section.
Each section has a corresponding height, which is the level to which the techniques should be focussed when performing linework and patterns.
Please note the difference between the two; so a shorter attacker performing a high strike at their eye level could be countered by a taller defender performing a middle section block, whereas a taller attacker performing a middle punch could be attacking a shorter defender about the head or face. These scenarios count more so when considering attacks and defence when one party is seated or lying down.
Similarly, the body is divided horizontally into lines toward which blocks and attacks are directed.