Recently, the number and scale of projects being carried out within the enterprise are increasing. Accordingly, many companies are competitively introducing a Project Management Office (PMO) to efficiently manage these projects, allocate resources, and effectively link the projects and corporate strategies. However, the project manager who directly manages the project wants to receive support from the PMO in many areas for successful project management, but the project manager does not like to be interfered with by the PMO. On the other hand, the PMO may not be able to satisfy all the requirements of each PM as PMO oversees the entire project with limited resources. In addition, since the PMO must monitor and control the project and support the project according to the priorities of each project, conflicts with each PM can be formed. Therefore, in this study, based on the case of a company, the difference between the perceptions of PMs and PMOs about the importance of the required roles of PMOs is to be examined. As a result of the study, it was confirmed that the core functions and sub-functions of PMO, which PMO members and PMs consider important, are different. It was identified that the PMs valued the PMO function that would be helpful for their successful project execution. On the other hand, PMO members revealed that they had a relatively high priority for the roles to monitor and control project performance for which they were directly responsible.