Maintaining and promoting forest carbon sinks in response to climate change is a very important issue. Korea has also established a plan to increase forest carbon uptake under the 2050 Carbon Neutrality Scenarios. The acts related to the current reforestation of forest fire damaged areas, the ‘Act on the Management and Improvement of Carbon Sink’, the ‘Forest Protection Act’, and the ‘Creation and Management of Forest Resources Act’ were analyzed in this study. As a result, problems of the current restoration of forest damage areas and potential improvements were proposed. First, supplementations of the laws and regulations are needed to induce private participation on the carbon offset project currently in effect. Second, in consideration of the fragmentary ownership of private forests, responsibilities for reforestation of forest fire damaged areas should be clearly classified by region and size. Finally, reforestation of forest fire damaged areas by utilizing the carbon offset project of the Forest Carbon Center and its institutionalization was proposed.