The purpose of this study is to analyze Korean development NGOs’ history, capacities, cooperation with the government, accountability, and current status of monitoring and evaluation based on Western development NGOs’ experiences. This study also aims to suggest the way in which Korean development NGOs can evolve while maintaining their own characteristics in a Korean context. In addition, this study makes an attempt of full-scale academic research on development NGO through comparative analysis with Western theories and cases. The study concentrates on providing a theoretical basis for exact reflection of reality through the analysis of current situation of Korean development NGOs. Through such an effort, this study eventually tries to fill the gap between the growing Korean development NGOs in size and quality and the existing studies on them.