diff --git a/app/controllers/data_sets_controller.rb b/app/controllers/data_sets_controller.rb
index 12a2c3c..8722b33 100644
--- a/app/controllers/data_sets_controller.rb
+++ b/app/controllers/data_sets_controller.rb
@@ -47,7 +47,7 @@ def set_data_set
 
     def data_set_params
       params.require(:data_set).permit(
-        :title, :body,
+        :title, :body, :tag_list,
         links_attributes: [:id, :title, :body, :url, :_destroy]
       )
     end
diff --git a/app/controllers/tags_controller.rb b/app/controllers/tags_controller.rb
new file mode 100644
index 0000000..8794522
--- /dev/null
+++ b/app/controllers/tags_controller.rb
@@ -0,0 +1,38 @@
+class TagsController < ApplicationController
+  before_action :set_tag, only: [:show, :edit, :update, :destroy]
+
+  def show
+    @data_sets = DataSet.tagged_with(@tag)
+  end
+
+  def edit
+  end
+
+  def update
+    @tag = ActsAsTaggableOn::Tag.find(params[:id])
+
+    throw Exception
+
+    respond_to do |format|
+      if @tag.update(tag_params)
+        format.html { redirect_to tag_path(@tag), notice: t('Tag was successfully updated.') }
+        format.json { render :show, status: :ok, location: @tag }
+      else
+        format.html { render :edit }
+        format.json { render json: @tag.errors, status: :unprocessable_entity }
+      end
+    end
+
+  end
+
+  private
+
+  def set_tag
+    @tag = ActsAsTaggableOn::Tag.find(params[:id])
+  end
+
+  def tag_params
+    params.require(:acts_as_taggable_on_tag).permit(:id)
+  end
+
+end
\ No newline at end of file
diff --git a/app/models/data_set.rb b/app/models/data_set.rb
index 2904876..1753135 100644
--- a/app/models/data_set.rb
+++ b/app/models/data_set.rb
@@ -2,10 +2,12 @@ class DataSet < ApplicationRecord
   belongs_to :user
   has_many :links
 
-  validates :title, presence: true
-  validates :body, presence: true
+  acts_as_taggable
 
   accepts_nested_attributes_for :links, reject_if: :all_blank, allow_destroy: true
 
+  validates :title, presence: true
+  validates :body, presence: true
+
   default_scope { order("updated_at desc") }
 end
diff --git a/app/views/data_sets/_data_set.html.haml b/app/views/data_sets/_data_set.html.haml
new file mode 100644
index 0000000..4979b97
--- /dev/null
+++ b/app/views/data_sets/_data_set.html.haml
@@ -0,0 +1,10 @@
+.mb-4.card
+  .card-body
+    %h5.card-title= link_to data_set.title, data_set
+    %h6.card-subtitle.mb-2.text-muted
+
+    %p.card-text
+      %small= strip_tags(data_set.body).truncate(150)
+
+    - data_set.tags.each do |tag|
+      = link_to tag.name, tag_path(tag), class: "btn btn-outline-secondary btn-sm"
diff --git a/app/views/data_sets/_form.html.haml b/app/views/data_sets/_form.html.haml
index f20e867..d6abe45 100644
--- a/app/views/data_sets/_form.html.haml
+++ b/app/views/data_sets/_form.html.haml
@@ -1,9 +1,10 @@
 = simple_form_for @data_set do |f|
   = f.input :title
   = f.input :body, as: :summernote
+  = f.input :tag_list
 
   #data-set-links.pb-4
-    %h4.text-muted 관련 항목
+    %h5.text-muted= t("related_info")
     #links-items
       = f.simple_fields_for :links do |link|
         = render 'link_fields', f: link
diff --git a/app/views/data_sets/index.html.haml b/app/views/data_sets/index.html.haml
index a183068..d866d5b 100644
--- a/app/views/data_sets/index.html.haml
+++ b/app/views/data_sets/index.html.haml
@@ -3,12 +3,4 @@
 .row
   - @data_sets.each do |data_set|
     .col-6
-      .mb-4.card
-        .card-header #ABC #DEF
-        .card-body
-          %h5.card-title= data_set.title
-          %h6.card-subtitle.mb-2.text-muted
-
-          %p.card-text
-            %small= strip_tags(data_set.body).truncate(150)
-          = link_to "데이터셋 보기", data_set, class: "btn btn-primary"
+      = render data_set
diff --git a/app/views/data_sets/show.html.haml b/app/views/data_sets/show.html.haml
index 29aec19..931eb75 100644
--- a/app/views/data_sets/show.html.haml
+++ b/app/views/data_sets/show.html.haml
@@ -3,6 +3,10 @@
 .my-4.p-4.border.bg-white
   = raw @data_set.body
 
+.py-2
+  - @data_set.tags.each do |tag|
+    = link_to tag.name, tag_path(tag), class: 'btn btn-outline-secondary btn-sm'
+
 .my-4
   %h4.text-muted= t('related_info')
   .list-group
@@ -15,7 +19,7 @@
   .d-flex.justify-content-between
     %div
       - if user_signed_in?
-        = link_to '데이터 보완하기', edit_data_set_path(@data_set), class: "btn btn-outline-secondary"
+        = link_to t('edit'), edit_data_set_path(@data_set), class: "btn btn-outline-secondary"
     %div
       - if user_signed_in? && @data_set.user == current_user
-        = link_to '데이터 삭제하기', @data_set, method: :delete, data: { confirm: "정말 삭제하시겠습니까?" }, class: "btn btn-outline-danger"
\ No newline at end of file
+        = link_to t('destroy'), @data_set, method: :delete, data: { confirm: "정말 삭제하시겠습니까?" }, class: "btn btn-outline-danger"
\ No newline at end of file
diff --git a/app/views/tags/_form.html.haml b/app/views/tags/_form.html.haml
new file mode 100644
index 0000000..394a8ae
--- /dev/null
+++ b/app/views/tags/_form.html.haml
@@ -0,0 +1,2 @@
+= simple_form_for @tag, url: tag_path(@tag) do |f|
+  = f.submit
\ No newline at end of file
diff --git a/app/views/tags/edit.html.haml b/app/views/tags/edit.html.haml
new file mode 100644
index 0000000..49c0438
--- /dev/null
+++ b/app/views/tags/edit.html.haml
@@ -0,0 +1,4 @@
+.pb-2
+  %h2= @tag.name
+
+= render "form"
\ No newline at end of file
diff --git a/app/views/tags/show.html.haml b/app/views/tags/show.html.haml
new file mode 100644
index 0000000..12f1c35
--- /dev/null
+++ b/app/views/tags/show.html.haml
@@ -0,0 +1,10 @@
+.pb-2
+  %h2
+    = @tag.name
+
+%section.py-2
+  %h5.text-muted= t('data_sets')
+  .row
+    - @data_sets.each do |data_set|
+      .col-6
+        = render data_set
diff --git a/config/routes.rb b/config/routes.rb
index 1e4e324..acf1e8b 100644
--- a/config/routes.rb
+++ b/config/routes.rb
@@ -2,6 +2,7 @@
   devise_for :users
 
   resources :data_sets
+  resources :tags
 
   root "data_sets#index"
 end
diff --git a/db/migrate/20200214025007_acts_as_taggable_on_migration.acts_as_taggable_on_engine.rb b/db/migrate/20200214025007_acts_as_taggable_on_migration.acts_as_taggable_on_engine.rb
new file mode 100644
index 0000000..51a01a0
--- /dev/null
+++ b/db/migrate/20200214025007_acts_as_taggable_on_migration.acts_as_taggable_on_engine.rb
@@ -0,0 +1,37 @@
+# This migration comes from acts_as_taggable_on_engine (originally 1)
+if ActiveRecord.gem_version >= Gem::Version.new('5.0')
+  class ActsAsTaggableOnMigration < ActiveRecord::Migration[4.2]; end
+else
+  class ActsAsTaggableOnMigration < ActiveRecord::Migration; end
+end
+ActsAsTaggableOnMigration.class_eval do
+  def self.up
+    create_table ActsAsTaggableOn.tags_table do |t|
+      t.string :name
+      t.timestamps
+    end
+
+    create_table ActsAsTaggableOn.taggings_table do |t|
+      t.references :tag, foreign_key: { to_table: ActsAsTaggableOn.tags_table }
+
+      # You should make sure that the column created is
+      # long enough to store the required class names.
+      t.references :taggable, polymorphic: true
+      t.references :tagger, polymorphic: true
+
+      # Limit is created to prevent MySQL error on index
+      # length for MyISAM table type: http://bit.ly/vgW2Ql
+      t.string :context, limit: 128
+
+      t.datetime :created_at
+    end
+
+    add_index ActsAsTaggableOn.taggings_table, :tag_id
+    add_index ActsAsTaggableOn.taggings_table, [:taggable_id, :taggable_type, :context], name: 'taggings_taggable_context_idx'
+  end
+
+  def self.down
+    drop_table ActsAsTaggableOn.taggings_table
+    drop_table ActsAsTaggableOn.tags_table
+  end
+end
diff --git a/db/migrate/20200214025008_add_missing_unique_indices.acts_as_taggable_on_engine.rb b/db/migrate/20200214025008_add_missing_unique_indices.acts_as_taggable_on_engine.rb
new file mode 100644
index 0000000..93a4587
--- /dev/null
+++ b/db/migrate/20200214025008_add_missing_unique_indices.acts_as_taggable_on_engine.rb
@@ -0,0 +1,26 @@
+# This migration comes from acts_as_taggable_on_engine (originally 2)
+if ActiveRecord.gem_version >= Gem::Version.new('5.0')
+  class AddMissingUniqueIndices < ActiveRecord::Migration[4.2]; end
+else
+  class AddMissingUniqueIndices < ActiveRecord::Migration; end
+end
+AddMissingUniqueIndices.class_eval do
+  def self.up
+    add_index ActsAsTaggableOn.tags_table, :name, unique: true
+
+    remove_index ActsAsTaggableOn.taggings_table, :tag_id if index_exists?(ActsAsTaggableOn.taggings_table, :tag_id)
+    remove_index ActsAsTaggableOn.taggings_table, name: 'taggings_taggable_context_idx'
+    add_index ActsAsTaggableOn.taggings_table,
+              [:tag_id, :taggable_id, :taggable_type, :context, :tagger_id, :tagger_type],
+              unique: true, name: 'taggings_idx'
+  end
+
+  def self.down
+    remove_index ActsAsTaggableOn.tags_table, :name
+
+    remove_index ActsAsTaggableOn.taggings_table, name: 'taggings_idx'
+
+    add_index ActsAsTaggableOn.taggings_table, :tag_id unless index_exists?(ActsAsTaggableOn.taggings_table, :tag_id)
+    add_index ActsAsTaggableOn.taggings_table, [:taggable_id, :taggable_type, :context], name: 'taggings_taggable_context_idx'
+  end
+end
diff --git a/db/migrate/20200214025009_add_taggings_counter_cache_to_tags.acts_as_taggable_on_engine.rb b/db/migrate/20200214025009_add_taggings_counter_cache_to_tags.acts_as_taggable_on_engine.rb
new file mode 100644
index 0000000..2bdad22
--- /dev/null
+++ b/db/migrate/20200214025009_add_taggings_counter_cache_to_tags.acts_as_taggable_on_engine.rb
@@ -0,0 +1,20 @@
+# This migration comes from acts_as_taggable_on_engine (originally 3)
+if ActiveRecord.gem_version >= Gem::Version.new('5.0')
+  class AddTaggingsCounterCacheToTags < ActiveRecord::Migration[4.2]; end
+else
+  class AddTaggingsCounterCacheToTags < ActiveRecord::Migration; end
+end
+AddTaggingsCounterCacheToTags.class_eval do
+  def self.up
+    add_column ActsAsTaggableOn.tags_table, :taggings_count, :integer, default: 0
+
+    ActsAsTaggableOn::Tag.reset_column_information
+    ActsAsTaggableOn::Tag.find_each do |tag|
+      ActsAsTaggableOn::Tag.reset_counters(tag.id, ActsAsTaggableOn.taggings_table)
+    end
+  end
+
+  def self.down
+    remove_column ActsAsTaggableOn.tags_table, :taggings_count
+  end
+end
diff --git a/db/migrate/20200214025010_add_missing_taggable_index.acts_as_taggable_on_engine.rb b/db/migrate/20200214025010_add_missing_taggable_index.acts_as_taggable_on_engine.rb
new file mode 100644
index 0000000..3f30b37
--- /dev/null
+++ b/db/migrate/20200214025010_add_missing_taggable_index.acts_as_taggable_on_engine.rb
@@ -0,0 +1,15 @@
+# This migration comes from acts_as_taggable_on_engine (originally 4)
+if ActiveRecord.gem_version >= Gem::Version.new('5.0')
+  class AddMissingTaggableIndex < ActiveRecord::Migration[4.2]; end
+else
+  class AddMissingTaggableIndex < ActiveRecord::Migration; end
+end
+AddMissingTaggableIndex.class_eval do
+  def self.up
+    add_index ActsAsTaggableOn.taggings_table, [:taggable_id, :taggable_type, :context], name: 'taggings_taggable_context_idx'
+  end
+
+  def self.down
+    remove_index ActsAsTaggableOn.taggings_table, name: 'taggings_taggable_context_idx'
+  end
+end
diff --git a/db/migrate/20200214025011_change_collation_for_tag_names.acts_as_taggable_on_engine.rb b/db/migrate/20200214025011_change_collation_for_tag_names.acts_as_taggable_on_engine.rb
new file mode 100644
index 0000000..5464deb
--- /dev/null
+++ b/db/migrate/20200214025011_change_collation_for_tag_names.acts_as_taggable_on_engine.rb
@@ -0,0 +1,15 @@
+# This migration comes from acts_as_taggable_on_engine (originally 5)
+# This migration is added to circumvent issue #623 and have special characters
+# work properly
+if ActiveRecord.gem_version >= Gem::Version.new('5.0')
+  class ChangeCollationForTagNames < ActiveRecord::Migration[4.2]; end
+else
+  class ChangeCollationForTagNames < ActiveRecord::Migration; end
+end
+ChangeCollationForTagNames.class_eval do
+  def up
+    if ActsAsTaggableOn::Utils.using_mysql?
+      execute("ALTER TABLE #{ActsAsTaggableOn.tags_table} MODIFY name varchar(255) CHARACTER SET utf8 COLLATE utf8_bin;")
+    end
+  end
+end
diff --git a/db/migrate/20200214025012_add_missing_indexes_on_taggings.acts_as_taggable_on_engine.rb b/db/migrate/20200214025012_add_missing_indexes_on_taggings.acts_as_taggable_on_engine.rb
new file mode 100644
index 0000000..7c39589
--- /dev/null
+++ b/db/migrate/20200214025012_add_missing_indexes_on_taggings.acts_as_taggable_on_engine.rb
@@ -0,0 +1,23 @@
+# This migration comes from acts_as_taggable_on_engine (originally 6)
+if ActiveRecord.gem_version >= Gem::Version.new('5.0')
+  class AddMissingIndexesOnTaggings < ActiveRecord::Migration[4.2]; end
+else
+  class AddMissingIndexesOnTaggings < ActiveRecord::Migration; end
+end
+AddMissingIndexesOnTaggings.class_eval do
+  def change
+    add_index ActsAsTaggableOn.taggings_table, :tag_id unless index_exists? ActsAsTaggableOn.taggings_table, :tag_id
+    add_index ActsAsTaggableOn.taggings_table, :taggable_id unless index_exists? ActsAsTaggableOn.taggings_table, :taggable_id
+    add_index ActsAsTaggableOn.taggings_table, :taggable_type unless index_exists? ActsAsTaggableOn.taggings_table, :taggable_type
+    add_index ActsAsTaggableOn.taggings_table, :tagger_id unless index_exists? ActsAsTaggableOn.taggings_table, :tagger_id
+    add_index ActsAsTaggableOn.taggings_table, :context unless index_exists? ActsAsTaggableOn.taggings_table, :context
+
+    unless index_exists? ActsAsTaggableOn.taggings_table, [:tagger_id, :tagger_type]
+      add_index ActsAsTaggableOn.taggings_table, [:tagger_id, :tagger_type]
+    end
+
+    unless index_exists? ActsAsTaggableOn.taggings_table, [:taggable_id, :taggable_type, :tagger_id, :context], name: 'taggings_idy'
+      add_index ActsAsTaggableOn.taggings_table, [:taggable_id, :taggable_type, :tagger_id, :context], name: 'taggings_idy'
+    end
+  end
+end
diff --git a/db/schema.rb b/db/schema.rb
index 6c9b122..5bb7cf1 100644
--- a/db/schema.rb
+++ b/db/schema.rb
@@ -10,11 +10,25 @@
 #
 # It's strongly recommended that you check this file into your version control system.
 
-ActiveRecord::Schema.define(version: 2020_02_12_045100) do
+ActiveRecord::Schema.define(version: 2020_02_14_025012) do
 
   # These are extensions that must be enabled in order to support this database
   enable_extension "plpgsql"
 
+  create_table "categories", force: :cascade do |t|
+    t.string "title"
+    t.text "body"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+  end
+
+  create_table "categories_data_sets", force: :cascade do |t|
+    t.bigint "category_id"
+    t.bigint "data_set_id"
+    t.index ["category_id"], name: "index_categories_data_sets_on_category_id"
+    t.index ["data_set_id"], name: "index_categories_data_sets_on_data_set_id"
+  end
+
   create_table "data_sets", force: :cascade do |t|
     t.string "title"
     t.string "body"
@@ -44,6 +58,33 @@
     t.index ["data_set_id"], name: "index_relateds_on_data_set_id"
   end
 
+  create_table "taggings", id: :serial, force: :cascade do |t|
+    t.integer "tag_id"
+    t.string "taggable_type"
+    t.integer "taggable_id"
+    t.string "tagger_type"
+    t.integer "tagger_id"
+    t.string "context", limit: 128
+    t.datetime "created_at"
+    t.index ["context"], name: "index_taggings_on_context"
+    t.index ["tag_id", "taggable_id", "taggable_type", "context", "tagger_id", "tagger_type"], name: "taggings_idx", unique: true
+    t.index ["tag_id"], name: "index_taggings_on_tag_id"
+    t.index ["taggable_id", "taggable_type", "context"], name: "taggings_taggable_context_idx"
+    t.index ["taggable_id", "taggable_type", "tagger_id", "context"], name: "taggings_idy"
+    t.index ["taggable_id"], name: "index_taggings_on_taggable_id"
+    t.index ["taggable_type"], name: "index_taggings_on_taggable_type"
+    t.index ["tagger_id", "tagger_type"], name: "index_taggings_on_tagger_id_and_tagger_type"
+    t.index ["tagger_id"], name: "index_taggings_on_tagger_id"
+  end
+
+  create_table "tags", id: :serial, force: :cascade do |t|
+    t.string "name"
+    t.datetime "created_at"
+    t.datetime "updated_at"
+    t.integer "taggings_count", default: 0
+    t.index ["name"], name: "index_tags_on_name", unique: true
+  end
+
   create_table "users", force: :cascade do |t|
     t.string "email", default: "", null: false
     t.string "encrypted_password", default: "", null: false
@@ -77,4 +118,5 @@
   end
 
   add_foreign_key "data_sets", "users"
+  add_foreign_key "taggings", "tags"
 end