This paper analyzes the legal tasks to facilitate development cooperation in North Korea through UN ‘Sustainable Development Goals’ (SDGs). UN SDGs, established in 2015, is composed of 17 Goals and 169 Targets, and it includes comprehensive agenda such as economy, social, and environment. North Korea government, with the cooperation with UN branch of North Korea, established ‘UN Strategic Plan (2016-2021)’ in 2016, and furthermore published the ‘Voluntary National Review (VNR)’ in 2021. In particular, it is noticeable that ‘UN Strategic Plan (2016-2021)’ adopted the ‘human rights-oriented approach’ to which North Korea was negative in the past. This paper deals with North Korean Law in relation to “health and wellbeing (SDG3)” and “partnership for SDGs (SDG17)”, which is prioritized by North Korea Government in ‘UN Strategic Plan (2016-2021).’ In relation to “health and wellbeing (SDG3)”, 「Act on People’s Health」 & 「Emergency Quarantine Act」 in North Korea is analyzed. In relation to “partnership for SDGs (SDG17)”, 「Foreign Investment Act」 & 「Statistics Act」 is dealt with. When we review the above SDGs related Acts in North Korea, we can find lack of legal ground which can facilitate non-economic international development cooperation in North Korea. To address this issue, it is necessary for North Korea to adopt law which covers the international development cooperation comprehensively. North Korean 「Statistics Act」 stipulates that confidentiality in statistics is the norm, hence this Act hampers the use of statistics which is indispensable in monitoring SDGs implementation. To facilitate SDGs, it is necessary to introduce legal ground for opening the SDGs’ related statistics. UN SDGs is a international norm which applies both developing & developed countries. Therefore, UN SDGs implementation is a task not only to North but also to South Korea. Therefore, it is necessary to strengthen the relationship between 「Framework Act on Sustainable Development Act」 & 「Framework Act on International Development Cooperation」, and 「Framework Act on International Development Cooperation」 & 「Inter-Korean Exchange & Cooperation Act」. In SDGs’ implementation, South & North Korea should make effort to improve each law and strengthen the cooperation in relation to this law. It will be meaningful to lay the foundation for peaceful unification of South & North Korea. In this process, we should see 1) South-North Korea cooperation law and 2) international development cooperation law comprehensively.