This study comparatively analyzes the 2015 and 2022 Revised National English Curricula from a competency-based curriculum perspective, focusing on the theoretical significance and assessment dilemmas of the newly introduced Values and Attitudes domain in the 2022 revision. Drawing on critical comparative curriculum analysis through document analysis, the findings reveal that the 2022 revision systematizes a three-domain structure of Knowledge and Understanding, Processes and Skills, and Values and Attitudes, faithfully reflecting the OECD Education 2030 competency framework, while restructuring the traditional four-skill paradigm into Reception and Production to accommodate the multimodal communication environment of the twenty-first century. However, the Values and Attitudes domain confronts multi-layered dilemmas including psychometric validity issues, structural conflicts with the Korean college entrance examination system, controversies over assessment fairness, and limited teacher expertise in affective evaluation. To bridge the gap between theoretical aspirations and contextual realities, this study proposes four normative principles for Korean implementation, presents an analytic rubric exemplar grounded in international assessment frameworks, and outlines a phased short-, mid-, and long-term policy roadmap. The study identifies the tension between competency-based curricular ideals and Korean structural constraints, providing actionable suggestions for sustainable implementation.