The Web accessibility compliance rate of public organizations and private enterprises is still low due to the lack of awareness of Web accessibility by website developers and managers in spite of the fact that web accessibility compliance became mandatory in 2008. Web developers and managers think the website visual quality might be compromised or the website requires more development time and budget in order to comply with the web accessibility guidelines. Therefore, this paper has analyzed whether developers with various training in web accessibility or experience on website development have different perception on time, cost and design issues for developing accessible websites. For this purpose, 72 Web developers with hand-on experience working for website development companies in Korea were sent to the questionaries. The results have indicated that the group of developers with many hours of training in web accessibility and rich experience on website development perceives that they can develop accessible website without additional cost and time or compromising design quality. The contributions of this paper are following： (1) proving the widely recognized perception on budget, time, and design for developing accessible website is incorrect and (2) motivating further research on this subject in the future.