Under the present occupational therapy 6 items of overall coverage objects of health insurance are being applied and among them, only 3 items including the simple therapy, complex therapy, and special therapy can be demanded in the hospital. The treatment for Activities of Daily Living(ADL), Oral Motor Exercise and Functional Electrical Stimulation(FES) is exempted from an issue of reduction object, because it was covered 100% by the person himself. The reason why there are a lot of reduction factors is attributed mainly to vagueness of criteria and lack of exact understanding between therapists of insurance-applied hospitals. The reduction factors are characterized to confine them to only special treatment which demands the highest insurance cost claimed and to be applied without consideration of treatment times or days of hospital treatment. Moreover, the 56.38%, rate of reduction results from its uniform application based on willful convenience of health insurance not on embodiment of criteria or characteristics of various type of patients.