This study addresses the challenge of optimizing officer assignments by reflecting the mutual preferences of both officers and units. Current officer assignments primarily rely on subjective judgments made during assignment committee meetings, often resulting in officers being placed in undesired positions or locations. This misalignment leads to reduced morale, decreased work efficiency, and even resignation. This issue has become more important at a time when the attrition of junior officers is accelerating. To address this issue, we propose an optimal assignment model that incorporates both officer and unit preferences, aiming to balance organizational needs with personal preferences. Additionally, it discusses methods to improve the mathematical model by considering various demands for practical application in the field, such as minimizing dissatisfaction and addressing the occurrence of preferred or undesirable units. These refinements resolve practical issues such as preventing undesirable unit assignments and managing multiple optimal solutions. Through this approach, the study seeks to deliver a more balanced and satisfying assignment system for officers while enhancing organizational efficiency.