Counties serve as the second and final tier of local administration in South Korea, with 229 such divisions currently in operation. These territorial units function as the primary level of government for rural and less densely populated areas, handling essential public services including local infrastructure maintenance, sanitation, basic education facilities, and community welfare programs. Counties exercise jurisdiction over smaller townships and villages within their boundaries, managing local taxation, zoning regulations, and economic development initiatives. While larger urban centers are typically governed as cities outside the county system, counties remain vital administrative structures for agricultural regions and smaller communities, providing direct governance and public services to residents who would otherwise lack access to municipal administration.