In this study, as part of an effort to help North Korean defectors adapt to South Korean society in the era of digital transformation, we attempted to analyze factors that affect North Korean defectors' satisfaction with self-employed tax agency services. The research method was analyzed using exploratory factor analysis and structural equation techniques using the LISREL statistical package. The research results are summarized as follows. First, the factors affecting the satisfaction of North Korean defector self-employed tax agency service users were identified as tax accountant characteristics and user characteristics. Second, for self-employed North Korean defectors in South Korean society, improving user characteristics is important in the initial settlement stage, strengthening tax accountant characteristics along with user characteristics is important in the mid-term settlement stage, and only strengthening tax accountant characteristics is significant in the long term. These research results are interpreted as having a great influence on the lifestyle and culture of North Korean society where North Korean defectors lived.