The purpose of this study is to analyze the status quo of the application of the first Korean sentencing guidelines for false accusation offenders. The used data were obtained from the Prosecutorial Guideline System(PGS) of the Supreme Prosecutors` Office, Republic of Korea. Based on the PGS data archive, we selected 610 available population cases of the false accusation which were sentenced from July 1, 2009 to September 30, 2010. To describe the type of crime, we mainly used descriptive statistics and t-test. In addition, the OLS regression was used to evaluate the appropriateness of the sentencing factors of false accusation model in the sentencing guidelines. The results contain the frequency of the each sentencing factors, type of the decision, length of the sentencing factor, power of the explanation of the sentencing factors in the context. The OLS regression results are showing that the seriousness of false accusation on the affair, several false accusations, no criminal history and the education level are significant to predict the sentence length of false accusation. However, the model of the sentencing guidelines for the false accusation is inadequate as indicating low R2. The detailed significant and policy implication will be discussed in the context.