This study tested causal relationships within a complaint handling process in a manufacturing company through path analysis. Moreover, moderating effects of situational factors such as a degree of dissatisfaction, complaint handling strategies, and trustworthiness of a complaint handling was tested by moderated multiple regression. In summary, ‘a convenient complaint environment’ and ‘employees’ consulting service’ have positive effects on ‘effective consultation’ in dissatisfied customers. Effective consultation, in sequence, leads to satisfaction of complaint handling process quality and make dissatisfied customers recognize that their purpose of complaint is successively achieved. Detailed implications of this study will be following by two perspective: Causal relationships and Implementation of a complaint recovery. From the causal relationships perspective, service employees who directly contact with dissatisfied customers are playing critical role in a complaint handling procedure. In business practice, the tasks of the service employees focus on a consultation, which is operated by specific department of a company. Their responsibility is only a mitigation of temper. However, they must explain customers the cause of complaint and how company handle the complaints with reliability and assurance during consultation. Therefore, employees must have knowledge on the whole complaint handling procedure and have appropriate rights to handle the complaints. With knowledge and rights, employees can effectively consult with dissatisfied customers. Effective consultation that leads customers to have positive expectations on company’s complaint handling, impacts on the result satisfaction. Moreover, the effective consultation has direct/indirect influences on the result satisfaction. To consult effectively, emotional service is needed. Emotional service means adding emotional value, which comes from understanding customers situation and empathizes customer’s feeling. In other words, customers need warm-hearted words instead of a monetary compensation when they are in dissatisfactory situation. The result of this study highlights the importance of service employees who have emotional sensitivity. Customers who experienced dissatisfaction will return to business when their complaint purposes are successfully fulfilled. Through only favorable recognition of complaint handling process quality, a company does not guarantee customers’ return. From the point of view of a company, the customers’ return influences directly on company’s revenue. Moreover, when considering that less than 10% of customers who experience dissatisfaction complains to a company, the influence of customers complaint expends to company's customer foundation. In other words, customers who do not complain to a company is more likely to complain about their dissatisfaction to their nearby people(Word-Of-Mouth). Thus, companies actively register customers complaints and utilize them in order to prevent future failures. From operational view point, this study also provide several implications for effective complaint handling. According to the result of this study, complaining customers have different characteristics in accordance with their occupation. Resultantly, the housewives group and career women group are the major segments of complaining customers, different in most of aspects. This result supports that a company uses different strategies to handling complaints according to the complaining customer segments. In housewives group, there is an interaction between a degree of dissatisfaction and employee’s consulting service, compared in career women group that have an interaction between a degree of dissatisfaction and complaining environment. Such result that comes from different characteristics of segments supports the use of different strategies for the different segments. In this study, strategy for complaint handling is mainly ‘exchange’. A moderating effect of strategy between complaint handling process quality and result satisfaction was significant in career women group. This result implies that a company must prepare various handling strategies and use the strategies in accordance with a complaining situation. In housewives group, there is a significant moderating effect of trust of complaint handling between complaint handling process quality and result satisfaction. In low-trust of handling situation, the influence of complaint handling process quality on result satisfaction is greater than that of in high-trust of handling situation. This result supports that in low-trust situation customers need that their complaining purpose must be achieved by company. Complaint handling is a core service of a company, not a supplementary service of manufactured goods. By effective complaint handling companies could increase their overall level of service.