Korea initially adopted a policy of universal hospitalization for all confirmed cases, regardless of symptoms, to prevent the spread of COVID-19 in the absence of vaccines and treatments. This led to a shortage of beds to accommodate COVID-19 patients. The government compensated medical institutions that provided beds to address the shortage of beds. This study reviewed the compensation methods and levels of Korea and foreign countries during the COVID-19 period to build a sustainable financial support system for future infectious disease situations. The study results are as follows. (Korea) The mortality rate of COVID-19 patients is about 0.1%, and the total expenditure due to COVID-19 is about 22.7 trillion won. (Japan) The mortality rate of COVID-19 patients is about 0.2%, and the total expenditure due to COVID-19 is about 106 trillion won. (Germany) The mortality rate of COVID-19 patients is about 0.4%, and the total expenditure due to COVID-19 is about 72 trillion won. (Taiwan) The mortality rate of COVID-19 patients is about 0.4%, and the total expenditure due to COVID-19 is about 7.8 trillion won. Many experts around the world predict that a large-scale infectious disease like COVID-19 will occur in the near future. This study is expected to be used as evidence for building a sustainable financial support system in the event of a future infectious disease situation.