A system and method for reliquefying boil-off gas of a ship are disclosed. The system for re-liquefying boil-off gas of a ship of the present invention comprises: a compressor for receiving and compressing boil-off gas generated from a storage tank in which the liquefied gas is stored provided on the ship; A heat exchanger that receives all or part of the boil-off gas compressed by the compressor and cools it by heat exchange with the uncompressed boil-off gas and refrigerant to be introduced into the compressor; A refrigerant circulation line through which refrigerant supplied to the heat exchanger circulates; A refrigerant expansion device provided in the refrigerant circulation line and expanding and cooling the refrigerant supplied to the heat exchanger; And a refrigerant compression unit provided in the refrigerant circulation line and compressing a refrigerant discharged from the heat exchanger after heat exchange, wherein the refrigerant compressed by the refrigerant compression unit is introduced into the heat exchanger and compressed in the heat exchanger. All or part of the boil-off gas, the uncompressed boil-off gas to be introduced into the compressor, the refrigerant expanded and cooled by the refrigerant expansion device, and the refrigerant compressed by the refrigerant compression unit are heat-exchanged.
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