This report is an experimental attempt to participatory planning of incentive program drafts, which are to induce citizen behavioral changes towards Seoul as a carbon neutral city. In addition, the second mission of this study is to advize Seoul Metropolitan Government on the probable and desirable next steps from the current Eco-Mileage and Car-Mileage Programs. In order to fulfill these two tasks, we started from a literature review on LCBs. Chapters 3 and 4 deal with the processes of Planning LCBs Incentives. First, Chapter 3 focuses on Establishing an Incentive Framework through conducting comparative case studies and quantifying CO2 mitigation impacts of LCBs in the contexts of Seoul. Second, Chapter 4 collects ideas and opinions of two distinct groups: experts and citizens. Analyzing results are drawn from the AHP of expert evaluation, Citizen Focus Group Discussions and a Questionnaire Survey. The last chapter of this book is dedicated to policy recommendations and proposing LCBs Incentive Programs. In order to assist decision-making process of SMG, Chapter 5 provides the possible outcomes of draft Incentive Programs to CO2 mitigation and budget projection examples.