This paper analysed the determinants of health care expenditure and ine-quality of health expenditure between the two groups for middle and old aged, the household of engaged in agriculture and household of engaged in non-agriculture using KReIS (Korean Retirement and Income Study) by National Pension Research Institute (NPRI). As the analysis methods, deter-minants of health care expenditure was explored by using the panel analy-sis, and the inequality analysis was performed by using the Kakwani and Giniindices. Results derived from this study can be summarized as follows. First, income inequality has become increasingly not only between groups, but also within groups. Second, Income has a huge impact on health expenditure. Third, Inequality of health expenditure has existed in between groups, and also in within groups. Therefore, we can conclude that the economic inequality between two groups in the most important reason of the health expenditure inequality in the between groups, and in within groups.