A K-equivalent map between two smooth projective varieties is called simple if the map is resolved in both sides by single smooth blow-ups. In this paper, we will provide a structure theorem of simple K-equivalent maps, which reduces the study of such maps to that of special Fano manifolds. As applications of the structure theorem, we provide examples of simple Kequivalent maps, and classify such maps in several cases, including the case of dimension at most 8.