Since the economic stagnation, it has been hard to maintain the security of tax revenue, that in turn the national debt has been increased radically. Moreover, because of law delivery ratio, high demand of welfare, and increasing older people, the labor power has been decreased recently. Thus, the current study mainly focuses on developing and suggesting legal confrontation plan for revitalization of the national finance.This study primarily discusses the problem related to the management of government debt for the soundness of the public finance. Regarding this issue, one of the current problem id to conceptualize the definition of national debt and decide a scope of national debt. To maintain the finance soundness, it becomes very important to establish a very effective management system of public debt. Based on this issue, this article discovers that the essential problem regarding the scope of national debt comes from the disbelief against a national finance policy. To solve this problem, this article study presents the necessity for creating an independent organization to manage the government debt as well as the efficient ways to control or manage this organization.