This study was started with the objective of restoring abandoned embanked farms, which are recently increasing, to mud flat by putting in least amount of energy in the aspect of environmental restoration. For the direction and establishment of the proposal for the restoration of mud flat using embanked farms, a case of Maipo Wetland in Hongkong was analyzed, and a proposal was prepared considering the condition of mud flat in Gochang. The restoration of mud flat in Gochang is intended to create various wetland ecological spaces as well as to provide opportunities for experience, education, recreation, and tourism. Effort was made to development an environment closest to the local ecological environment considering the shape and topographical condition of existing abandoned farms. For construction of the habitat, a target species was chosen and the plan for selection, planting, and management of species of trees suitable for the target species was established. In addition, the water level will be controlled by water gates to conform to the resting, spawning, breeding, and migration period considering the behavioral pattern of waders, the target species. The research on the restoration of mud flat in Korea is in incipient stage and this study provided an opportunity to review the possibility of restoration of abandoned embanked farms to mud flat. For the success of mud flat restoration from a long-term perspective, development of acclimating design infrastructure, technology improvement for mud flat restoration, and basis of partnership for the maintenance should be prepared in a systematical way.