Recently the number of rural development plans are increased and projects supported by government are various. These makes rural plans important. But there are many gaps between proposed plan and implementation. These gaps were wasteful in terms of resource management. This study examines differences between plan and implementation and the reasons why they are occurred. For this purpose, we did a case study which is focused on the four-year implementation of 2004-2006 "Unique Experience Village Master Plan" of Seochon, Chungbuk. As a result, we verified facts of gaps and causes, and two major causes were detected : one is the absence of operating and managing body(such as promoter of project, village leader, residences), and the other is inadequate master plan.