The purpose of this paper is to propose a smart work implementation strategy of Korean companies. Recently in Korea, the interest in smart work is growing and actively promoting but the introduction of private enterprise strategy is absent. However the smart work has been highlighted several issues. In this paper, among the issues, we studied the strategy for introducing smart work system with respect to the related research and literature on strategies and guidelines that may be introduced to the system. With reference to the actual introduction of the basic directions for the procedure proposed by the Korea Communications Commission, we try to review the operating guides and to propose smart work 2.0 implementation strategy, framework and some procedure.