The subject heading is an elaborate access tool for subject browsing and searching in information retrieval environment. The purpose of this study is to suggest the applicable facets to subject headings in Korea. First, the concepts of subject and the definitions of facets were investigated in the literature review. Second, six cases including OCLC's FAST, PRECIS, 『Thesaurus construction and use』, CC 7th edition, BC 2nd Edition, and UDC 3rd Edition were analyzed to focus on configuration of facets as case studies. Based on the results, twenty-two facets were proposed including Topical, Event, Geography, Chronology, Personal and Corporate Name, Title, Form, Genre, Language, and Person facets as 11 top facets. Also, Topical-Thing/Entity and Topical-Action/Status, Part, Kind, Property, Whole, Material, Patient, Product, By-Product and Agent facets as sub-facets of Topical facet.