Last year, the 18th National Assembly proposed eight local administrative regime reformation laws, which provide integration processes and financial supports to local governments integrating with each other. This report is written with the aim of estimating cost of these laws to support the committee in charge of them. In this report, we estimate cost on the basis of the following premises:

o We assume that twenty five local autonomous districts of Seoul City will be integrated into ten local autonomous districts in 2014.

o The central government pays all costs incurred when local governments integrate including the cost of having residents' votes, reorganizing electronic systems and web sites, and move etc.

o The total number of officials who work for integrating local governments is invariable.

The cost estimates show that the total cost of integration is about 111 billion won, which consists of 50 billion won residents' votes cost and 61 billion won reorganization/move cost. The amount of cost savings by integration is about 7 billion won. Thus we forecast that the integration of twenty five local districts of Seoul City into ten districts will cause 104 billion won deficit in the year 2014.