The aim of this study was to examine whether the principle of "equal treatment in equal need" was met in health care utilization in Korea regardless of income among the elderly. Using data from the Korean National Health and Nutrition Examination Survey for 1998Survey for , 2001Survey for , and 2005, the authors measured the horizontal inequity of health care utilization and identified the factors contributing to inequality. There were income-related inequalities favoring the better-off for both outpatient and inpatient care utilization among the elderly, for which illness variables and enabling variables of individuals were the most important contributing factors, respectively. In addition, there was horizontal inequity across socioeconomic subgroups in the utilization of both types of care, with significant inequities among the less Bios Dongjin Kim, MPH, is a PhD candidate in the School of Public Health at Seoul National University. His dissertation work examines the income-related inequality in health and health care utilization among the elderly.Hosung Shin, PhD, is a research fellow of Korea Institute for Health and Social Affairs in Korea. His current research activities include inequality in health and health care service utilization, socioeconomic factors associated with health care utilization, and public health insurance.