These academic paper aims to describe e-government status in Indonesia and South Korea in the establishment of good practice of E-Government. This academic paper also discussed about the failures and the successful factors of the establishment of e-government, and the possibility of Indonesia in establishing good practice of egovernment by referring to South Korea. At least there are factors that Indonesia government needs to learn and see South Korea as a benchmark in implementation of e-Government. First, the central government needs to create a master plan and a grand strategy for e-government as an outlined in laws or government regulation by concerning to the peoples’ need and the environment at that time in aims to make it possible to be absorbed by the peoples. Second, the need for education and human resources training in information technology and communication which are integrated are really important in the realization of e-government. Human resource development in the implementation of e-government needs serious treatment and undertaken jointly by governments, universities, and private parties. Third, it needs a solution in the form of a government policy to embrace the private sector, especially ICT provider in the form of integrated cooperation that is beneficial to both parties. Those factors which are also found as a lack in implementation of e- Government in Indonesia makes South Korea can be seen as benchmark for Indonesia in adopting the implementation of e-Government practice in South Korea. The researchers use descriptive qualitative methodology in analyzing the data by using literature reviews, journals, annual report and books as a secondary data.