Square COD (complex orthogonal design) with size $[n, n, k]$ is an $n \times n$ matrix $\mathcal{O}_z$, where each entry is a complex linear combination of $z_i$ and their conjugations $z_i^*$, $i=1,\ldots, k$, such that $\mathcal{O}_z^H \mathcal{O}_z = (|z_1|^2 + \ldots + |z_k|^2)I_n$. Closely following the work of Hottinen and Tirkkonen, which proved an upper bound of $k/n$ by making a crucial observation between square COD and group representation, we prove the structure theorem of square COD.