The first Article of the twenty-ninth in the Korean Constitutional Law prescribed as follows: If any citizen is injured by unlawful act committed by a public official in the exercise of public office, he/she may claim just reparation against the State or public organization under the conditions as prescribed by Act. In this case, the public official concerned shall not be immune from liabilities. And this State Compensation System has been concretized by enacting and enforcing of the State Compensation Act.

Recently, more people are concerned about their rights, more awareness of citizen's right has been raised than ever before. Consequently, tax payers started to file a civil lawsuit in case of being injured by unlawful act committed by tax authorities. Therefore, it is time to look into State Compensation Systems. Although these systems are not only way to enhance their rights, more will be used in the future, because people get more interests in these systems .

This report mainly focuses on in depth investigation of these systems, especially to figure out utilization plan. Those researches suggest several alternatives which mainly focus on expanding range of these systems, not only to lawmakers but also to the omission of legislation. Although these suggestions are not generally accepted yet, these theories should be actively considered.