This study redefines care as a 'productive investment' contributing to employment, growth, and distribution, and aims to develop a Korean model to analyze its economic effects. The first-year research established the concept and scope of the care economy and piloted a macro Social Accounting Matrix (SAM). Empirical analysis using OECD SOCX data confirmed that care expenditure generates substantial income and employment effects, demonstrating that care investment brings positive spillover effects beyond welfare. This study provides policy grounds for re-evaluating care as social infrastructure. Future research will expand to include distributional and gender effects through micro SAM analysis and policy simulations.