A North-South agreement to develop the Gaesung Industrial Complex was reached in August of 2000 that served as a clear turning point in cooperation between the two Koreas. The agreement stipulated that North Korea would contribute the land for the complex and the labor supply. In return, the Republic of Korea would provide technology and financing so as to set up a large scale industrial park. Plans are in place to expand the industrial complex to 16,337 acres and build an accompanying city by 2012. A site for manufacturing as a model section has been completed, As of November 13, 2008, subsequently, 220 companies have entered long-term leases and 88 companies are in the operation. In order to successfully complete such a mammoth project, it is a precondition to guarantee that the goods assembled or produced in the Gaesung Industrial Complex can be exported to the large markets such as the United States, Japan, and so on. Because the production capacity of factories at the fully developed phase of Gaesung Industrial Complex will be too enormous onlf for the consumption in the South Korea. In reality, however, almost all the goods produced in the Gaesung Industrial Complex have a status of North Korea origin, therefore, they are faced with the extremely high discriminatory tariff rates on the basis of origin status ul the U.S., Japan, and Canada, etc. One of the ways to overcome those trade barrier with the Gaesung Industrial Complex goods is to introduce the special provisions of origin in the Free Trade Agreements(FTA) which South Korea concludes. The special pronvisions of origin through the outward processing method enable the Gaesung Industrial Complex goods to acquire the status of South Korea origin. In this regard, this article points to the importance to include the special provisions of origin at the FTA negotiations with those countries such as the U.S.A., Japan, and Canada which accord the discriminatory tariff rates treatment to the goods of North Korea origin, further, suggests the issues and responses for which the South Korean Government should prepare in the future FTA negotiations on the special provisions of origin.