The purpose of this study was to analyze the suitability of work sampling system by investigating the special education teachers' perception on the use of work sampling system as alternate assessment tool. For this purpose, research questions were set as follows. First, when work sampling system as alternate assessment has been applied to the special education teachers, what is the difference on the special education teachers' before and after validity perception? Second, when work sampling system as alternate assessment has been applied to the special education teachers, what is the difference on the special education teachers' before and after reliability perception ? On the purpose, 30 elementary special education teachers were selected for the experimental group and comparative group with 15 teachers respectively. ANCOVA were used to verify the differences. The result of this study is as follows. First, the experiment group that had been treated with work sampling system showed significant improvement in their perception of validity as alternate assessment rather than comparative group that had been treated with observation assessment. In particular, the experiment group showed significant improvement in their perception of validity as alternate assessment about assessment process. Second, the experiment group that had been treated with work sampling system showed significant improvement in their perception of reliability as alternate assessment rather than comparative group that had been treated with observation assessment. the experiment group didn't only show significant improvement about assessment process but also about assessment outcomes in their perception of reliability as alternate assessment. As seen above, special education teachers improved their perception of validity, reliability for alternate assessment by using work sampling system. Special education teachers need to consider work sampling system as a useful alternate assessment tool ensured with validity and reliability. Therefore, work sampling system should be suitable to the students as an alternate assessment tool.