Both of district heating(DH) system and natural gas(NG) supply system have benefits in clean energy supply and having energy efficiency and savings. The issue of duplicate investment and supply requirement of only for cook occur several conflicts such as destruction of the Beneficiary Pays Principle and Cross Subsidization, etc. Under the circumstance, the purposes of this research are to consider several issues of cross subsidization in NG and DH industries and to present the following alternatives for resolving related problems. First of all, a charging mechanism in the energy cost must be improved so as to maintain the positive relation between cost and benefit. That is, the beneficiary-pay principle must be strictly applied. Secondly, the extended supply of DH through HOB(Heat Only Boiler) must be strictly limited. Finally, we need to improve efficiency for the benefit of market participants.