Depositing is one of the methods of collecting museum materials. Unlike purchase, it is possible to obtain museum materials without incurring additional expenses. depositor is relieved of the burden of preserving and managing cultural assets through the deposit, and the museum materials stored through the deposit become an opportunity for anyone to appreciate. In order for deposit to be made more actively, a fundamental overhaul of the deposit system is required. Existing research mainly focuses on museum collection policy and collection management. So far, there has been only one existing research on deposit. I believe that supplementation is necessary in the study of ways to activate the deposit system. Since there are no regulations on deposits in the Museum and Art Gallery Promotion Act, we examined the deposit system specified in the regulations of each institution, such as the National Museum of Korea Guidelines. In addition, by comparing and analyzing the deposit system implemented by various institutions such as domestic and foreign museums and art galleries, we sought supplementary points in Korea's deposit system regulations and actual operation, and suggested measures in terms of regulations and format.