On October 28, 2020, Korea announced a 2050 carbon neutral plan, and on December 7 and 15, the “2050 Carbon Neutral Strategy”, “2050 Long-Term Low Carbon Development Strategy (LEDS), and ”2030 National Greenhouse Gas Reduction Target (NDC)“ were finalized, and in May 2021, the ”2050 Carbon Neutrality Commission“ was established directly under the president. In the ”2050 Carbon Neutral Strategy,“ Korea noted that ”Carbon Capture Utilization and Storage (CCUS) technology (hereinafter referred to as “CCUS technology”) can reduce large-scale carbon dioxide emitted from fossil fuels in developing technologies that can lay the foundation for a carbon-neutral society. At that time, on June 15, 2021, the government proposed a roadmap for technological innovation of carbon dioxide capture and utilization (CCU) as a cooperation between related ministries. As such, carbon dioxide is not just a substance subject to reduction, but the treatment of carbon dioxide, which is inevitable to be emitted, has resulted in creating economic value through CCUS technology. For example, it has secured commercial-scale coal power generation applicable technology due to long-term demonstration of coal power generation collection facilities. In terms of storage, it is the world's third successful injection of underground carbon dioxide. In March, the Ministry of Trade, Industry, and Energy, the Ministry of Oceans and Fisheries and the Ministry of Foreign Affairs, announced in a joint press release, “We accepted the revision of the London Protocol to export carbon dioxide streams through the improvement of the system using overseas marine storage.” In line with these changes, South Korea needs to prepare international transactions and transportation systems. Therefore, this study aims to examine what legislative challenges Korea faces in relation to carbon dioxide imports and exports and how to cope with relations with other countries.