The research facilities and equipment are the basis for creative science technology. There have been continued investments in these research facilities and equipment annually as well as concern over inefficient investment. The NFEC aims to establish a consistent research equipment review system based on a preparatory guide to a planning report regarding the validity of the construction of research equipment (KRW 500 million or higher) with the government R&D budget. The R&D facilities and equipment in this report refer to ‘all facilities and equipment directly used in the fulfillment of the R&D facilities constructed with the R&D budget.’ This form is an essential form needed for reviews by the Research Equipment Budget Review Committee, the Review and Assessment Board on the Introduction of Research Equipment, and the Equipment Review Committee. It can be adjusted or improved as needed by individual organizations.