It is time to efficiently manage non-tax revenue, which means the government’s repeated revenues, excluding the national and local taxes. From 2010 to 2015, Korea’s non-tax revenue growth rate is 3.6%, which is less than the nominal GDP growth rate during the same period (4.3%). It is also less than the growth rate of national tax and domestic tax. The insufficient level of non-tax revenue may cause lack of government revenue, an instable budget formation, and raise equity and legal issues from not collecting non-tax revenue appropriately. The lack of non-tax revenue is attributable to the both of the collectors and the payer. To tackle down this problem, we suggest to reform the several aspects of the system, i.e., management system, motivation of collecting non-tax revenue, capacity of collecting agency, information asymmetry, and proper level of non-tax revenue rate. In this study, we suggest that a relevant law and regulation system be legally established and an integrated management system management system also be founded. We also suggest to introduce a solid evaluation system of non-tax revenue.