This article is a preliminary analysis for the study on the MARC formats for authorities. It tries to analyze the elements of the authority record. based on GARE, Guidelines for authority and reference entries, prepared by IFLA, from the Korean perspective. Its analysis follows the general structure of GARE, dividing the records into authority entry, reference entry, and general explanatory entry, and suggests and recommends the Korean examples applying the Guidelines. It also recommends that, for the Korean practice for the authority record to be firmly established, first of all, it is necessary to improve the infrastructure for the bibliographic control, including the completion of the rules for the selection of the access points or the headings and for their structure.