At the present time, the local autonomy is guaranteed at the constitution. The decentralization becomes the core of the local autonomy as well as the national development. The local government has the right to dispose all affairs in local region on self-responsibility. It can be said the autonomy is exercised through the power of statutory interpretation. Traditionally, the statutory interpretation of the central government has been understood as to has the legal priority, when there is a contradictory in administrative statutory interpretation between central and local government. Nowadays, judged from viewpoint of the constitutional guarantee of Local Autonomy and the principle of subsidiarity, or the vertical separation of powers between the local government and central government, the local government can be said that it has legal priority of statutory interpretation, especially concerning on autonomous affairs of local government. On the study of legal priority of statutory interpretation, Jeju Special Self-governing Province is so special. Because the special act on the Jeju special self-governing Province has the special regulations such as to be organization of Jeju Special Self-Governing Province and to delegate most of legal powers of the central government to Jeju Province, to minimize the involvement of the central government and to ensure their autonomous decisions on the future of Jeju. Especially it can be seen through not only allowing Jeju government to directly intervene in the revision process of the special act but also installing of Audit Committee in the Jeju Province to rule out the Audit of the central government. Shortly concluded, local government has the power to interpret on the law of local affairs. In particular, the government of Jeju Special Self-governing Province has the right of more special autonomous statutory interpretation than the other local government.