Most of studies on aircraft accidents have been conducted mainly for fixed-wing aircraft, while the studies on helicopter accidents have been done less even though the helicopter accidents occurred quite more than those of the fixed-wing. There are lots of differences between helicopter and fixed-wing accidents, in aspect of causes and occurrence of accidents as well as aerodynamics and operation. In Korea, helicopter accidents have occurred 2 or 3 times annually since 2000, while the number of fixed-wing aircraft accidents has been reduced considerably. The goal of this study is to solve the present safety problems in helicopter accidents by reviewing the characteristics of past accidents and comparing differences between two types of aircraft.