The purpose of this study was to identify priority of governance factors for community based tourism of rural village. For the study proposed a hierarchical structure for evaluating governance factors by applying Analytic Hierarchy Process(AHP). Data were collected from 30 parties of community based tourism include activist of local, local residents and local merchants of Sehwa village of Jeju. AHP hierarchical structure consisted of 3 main determinants with 9 attributes, which included participation, partnership and institutionalization. The results of AHP analysis show that the most important determinant was participation, followed by partnership, and institutionalization. In addition, there appeared to be differences in the importance results of governance factors for each party. The findings will provide local commuity baced tourism policy makers and activist with practical implications in developing local commuity based tourism.