The purpose of this study was to identify the subarea of customer complaints handling service and to accomplish the data for an improvement of complaints handling get service through the evaluation of the importance and performance on customer handling service as subdivisions of customer complaints handling service. The data were collected 303 female/male, 20-30 age by outline survey. The major findings of this study were as follows: 1) The subdivisions of customer complaints handling service were classified into four different factors ; promptness, empathy, information, policy factors. 2) As the subdivisions factors, importance was promptness, empathy>information>policy factor and performance was empathy>information>promptness>policy factor in order. 3) There were question asking the performance evaluation of influencing the total satisfaction of customer complaints handling service. There were promptness, empathy of performance evaluation of influencing the total satisfaction.