The following work has been published to provide a reform strategy to finance the new 21^st century national vision, ‘Korean Advancement’. Recently many competing nations have exited their old expansion finance era and are trying to diminish finance. This is primarily due to the fact that it is hard for nations to survive the infinite competition era with a small government and without establishing a market-led economy, and also a nation cannot advance with excessive tax and wasteful finance. The author hopes, through redefining the goal and the frame of finance and tax system, to contribute to Korea’s development in the future.