This paper analyzed the current status and characteristics of the cost estimates for government bills by investigating the cost estimate accomplished by the government (502 cases) submitted by the government during the 21st National Assembly. The bill can be submitted by lawmakers and the government, and if it causes a financial burden, a cost estimate must be prepared by estimating the expected cost. The cost estimates to be attached by lawmakers shall be prepared by the National Assembly Budget Office, and the cost estimates to be attached by the government shall be prepared by the government. Since the cost estimates-related research and practical data have been accumulated on the National Assembly, but research on the government's cost estimation is insufficient. As a result of the investigation and analysis of this paper, it was found that the government's cost estimates were written centered on fiscal revenue (tax law), covered cases that did not actually cause financial burden, and the financing plan was prepared insufficiently. Therefore, from the perspective of providing reasonable cost information before reviewing the bill, it is necessary to clarify the range of cost estimation as well as fiscal impact, and to activate the preparation of cost estimates by lowering the standard for unattached reasons. In addition, it was found that the current practice of preparing cost estimates also needs to be partially improved.