This study conducted a qualitative case study on five elementary school teachers in Daegu Metropolitan City utilizing Lipsky's street-level bureaucracy model as an analysis framework to analyze the teacher’s conditions of work and and the coping mechanisms that appear in the process of implementing Do-Dream Program in elementary school of the basic achievement guarantee policy. As a result of the analysis, elementary school teachers implementing the Do-Dream Program were faced with inadequate resources such as time and information, competition to attract students and non-cooperation of fellow teachers, a situation of threat and challenge to authority caused by stress from planning changes, a conflict between the role of the teacher himself and the role expected by students, parents, and the Office of Education, and a difficult conditions of work to measure performance due to ambiguous goals. As a result, coping mechanisms such as simplification of work through self-handling or passive linkage, standardization that executes or focuses on budget use as in the previous year, avoidance of minimizing one's own involvement, and change of role expectations that are transfered on to students and parents' responsibilities. Based on this study results, it was suggested to improve teacher’s conditions of work, implement basic achievement accountability strategies based on the advancement of teachers’ capabilities, and strengthen policies based on a cooperative system.