Korea’s consolidated fiscal statistic is based upon IMF’s Government Finance Statistics Manual (GFSM) of 1986. However, with regard to 2010 settlement of account, lack of accuracy and consistency was pointed out in several aspects. First, the government regarded gains from stock sales as loan repayment, nevertheless, In order to proceed it as repayment, it is required to take loan in advance. Second, the government considered transactions between funds and financial funds as internal transactions instead of external one, but transaction between funds and financial funds should be categorized as external transaction which trading between inward and outward of consolidated finance. This report also points out other consolidated fiscal statistic problems on settlement of account.