The purpose of this paper is to analyze simultaneously the factors affecting the intention of paying additional taxes for enhancing the public benefit functions and the recognition of the public benefit functions carried out by the agricultural and rural areas. And analyzed the factors affecting them. In addition, we analyze the factors affecting the importance evaluation of various public benefit functions in agriculture and rural areas. For those analyses, the National Survey of Korea Rural Economic Institute(KREI) in 2017 was used. The results find that respondents who are aware of the public benefit function of agricultures and who are willing to pay additional tax are more likely to be the respondents who are aged 40 or older, those who have in experience rural residence, those who have family or acquaintance participates in farming, and higher earners with higher household income, Respectively. Also, the results show that couples who have children under the age of 17 have the highest importance of environmental preservation function and higher income earners have the highest importance of rural vitality and balanced regional development. Respondents who had experience of rural residence for more than 6 months showed that rural landscape and culture maintenance functions were the most important.