With the economic growth and continuous urban development the modern will thirst for tourism. they may crave for welfare tourism, which is not only for a part of the wealthy classes but can be shared by the low-income brackets. This research lays emphasis on grasping the present condition of welfare tourism in Korea and then to seize system, the special quality and the present situation of tourism. As the result of the research, reform measures are suggested as follows; Firstly, the public bodies secure tourist facilities to be opened for free for the low-income brackets or to be utilized by them inexpensively. Secondly, the laws and regulations be amended to permit alteration of the existing place of casino business for expansion of tourism promotion fund. Thirdly, the tax exemption (zero rate of value-added tax) be continued for foreigners who use tourist hotels. Fourthly, a positive engaging measure be prepared for the convention industry. Fifthly, safety measure be reinforced for the international tourists from personal danger. Sixthly, strategic overseas information activity and marketing be reinforced.