In December 5, 2006, “The Economic Times", India's the most famous economy daily newspaper, reported Korea Lotte Mart is planning to enter into India's market. Lotte group, marking number 7th in Korea's list of conglomerates, established VRIC(Vietnam, Russia, India, China)'s strategy. This strategy is targeted to enter into emerging markets such as Vietnam, Russia, India, China and etc. As of 2007, Lotte Group aggressively is placing its subsidiaries such as Lotte Department Store in Russia and China, Lotte Mart in Vietnam and China and Lotte Confectionery in China and India, into emerging markets. From this case, Based on the assumption of Lotte Mart’s India market entry scenario, this study considers various decision-making factors such as market attractiveness evaluation, timing of entry, entry mode, location, scale, positioning, operation strategy, and others, while developing an overseas market entry strategy. This case study also provides India’s distribution market environment that Korean companies can utilize when entering into the Indian market in the near future