In recent years, the nation s budget for subsidies and corruption in subsidies have also been rising due to the increase in welfare demand. In 2016, the government revised the subsidy law system to introduce punitive regulations and strengthen accounting management to prevent corruption in subsidies, while establishing subsidy operation management guidelines to establish a systematic legal foundation. In 2017, the integrated management network for government grants was introduced and the entire process from budgeting subsidies to returning them was computerized on line, but legal issues were existed that did not comply with the current subsidy law as amended in 2016. To that end, problems and improvements in the legal system were reviewed and analyzed, focusing on the subsidy businesses for the Korea Sports Promotion Fund, which is in charge of the Korea sports finance. First, the deadline for submitting the performance report needs to be adjusted to meet the actual conditions of business operator. Second, the subsidy decree should specify non-recognized amount when settling the subsidy. Third, the integrated management network of state subsidies shall be mandatory regardless of business operator type. Fourth, in the case of failure to enforce self-burden charge, calculation method of the penalty amount should be presented. Fifth, the accounting firm’s verification fee on the settlement report should be raised. In this paper, we made suggestions on the problems raised in the current subsidy legal system and improvement directions. In addition to the subsidy ordinance, the guidelines for operation and management subsidies will contribute to efficient support of the Korea Sports Promotion fund by allowing businesses to use them in practice, reflecting the business characteristics of each ministry.