It has been more than 9 years since the new civil servants' retirement system was implemented on July 1, 1995, with preliminary results being received, however, we are confronted with increasing financial burden. The new system of Labor Retirement Payment Statute for domestic retired labor has just finished its legislation (adopting portable defined-contribution individual retirement account), and it is expected to be enforced on July 1, 2005. During the study and discussion time for the new system of labor retirement, some participants have suggested that, the retirement system of labor and military personnel, public servants, teachers of public schools should amend towards the system of individual retirement account, instead of defined benefit, so that different vocations nationwide can be circulated. For the above discussion and opinions, it is analyzed whether the same retirement system as labors should be applied to public servants, and also the new retirement system for public servants is raised, that is, to plan theoretic design by progressive program, later it receives support by public servant and is promoted successfully. Therefore, it is recommended that the most appropriate way is to think comprehensively to find solutions while trying to select reformation plans, instead of having the only choice of imitating labor retirement system of individual retirement account.