This work was supported by the Korea Institute of Energy Technology Evaluation and Planning(KETEP) and the Ministry of Trade, Industry & Energy(MOTIE) of the Republic of Korea (20214710100040,CCUS 법률안 정비 및 수용성을 포함한 제도적 기반 구축). Many problems are appearing due to climate disasters or global warming. Therefore, many countries are moving towards ‘net zero’ policy by setting greenhouse gas reduction targets. Korea is also responding to the climate crisis by enacting the Carbon Neutral and Green Growth Framework Act (so called the Carbon Neutral Framework Act). Korea, like other countries, recognizes that CCUS technology is indispensable to achieve ‘zero carbon’ by 2050. Therefore, in Article 34 of the Framework Act on Carbon Neutrality, there was a provision on the promotion of carbon capture, use and storage technology to prepare policies to support the development of “carbon capture, use, and storage technology.” Special regulations for the demonstration of technology are to be separately stipulated by law. In order to apply CCUS technology, the CCUS single bill is being revised. Meanwhile, in Korea, the “Act on Allocation and Trade of Greenhouse Gas Emission Permits” is in effect. However, in the EU Emissions Trading Act, which implemented the emission trading system earlier than Korea, and the EU CCS Directive was enacted in 2009 and the EU Emissions Trading Directive was also revised. According to the amendments, the EU ETS provides the important incentive for CCS, and according to the EU legal framework, CO2 captured and safely stored is considered “not released” by the ETS. In addition, the 2018 Directive (EU) 2018/410, which amended 2003/87/EC, made amendments in relation to CCUS. That is, the 325 million allowance in quantities that can be allocated free of charge and 75 million allowances in quantities that can be auctioned under Article 10 can be used to support innovation in low-carbon technologies and processes. contributing to environmentally safe carbon capture and utilization (“CCUS”). Based on the lessons learned from the EU's Emissions Trading Act, we investigated what regulations should be stipulated in the Emissions Trading Act when Korea enacts the single CCUS Act. In addition, the CCUS Act suggested what contents should be stipulated to reflect the emission trading system. This work was supported by the Korea Institute of Energy Technology Evaluation and Planning(KETEP) and the Ministry of Trade, Industry & Energy(MOTIE) of the Republic of Korea (20214710100040,CCUS 법률안 정비 및 수용성을 포함한 제도적 기반 구축). Many problems are appearing due to climate disasters or global warming. Therefore, many countries are moving towards ‘net zero’ policy by setting greenhouse gas reduction targets. Korea is also responding to the climate crisis by enacting the Carbon Neutral and Green Growth Framework Act (so called the Carbon Neutral Framework Act). Korea, like other countries, recognizes that CCUS technology is indispensable to achieve ‘zero carbon’ by 2050. Therefore, in Article 34 of the Framework Act on Carbon Neutrality, there was a provision on the promotion of carbon capture, use and storage technology to prepare policies to support the development of “carbon capture, use, and storage technology.” Special regulations for the demonstration of technology are to be separately stipulated by law. In order to apply CCUS technology, the CCUS single bill is being revised. Meanwhile, in Korea, the “Act on Allocation and Trade of Greenhouse Gas Emission Permits” is in effect. However, in the EU Emissions Trading Act, which implemented the emission trading system earlier than Korea, and the EU CCS Directive was enacted in 2009 and the EU Emissions Trading Directive was also revised. According to the amendments, the EU ETS provides the important incentive for CCS, and according to the EU legal framework, CO2 capt