While randomized controlled trials have shown renoprotective effects of SGLT2 inhibitors, their impact in routine clinical settings and specific populations such as Koreans requires further evaluation.<h4>Aim</h4>This study aimed to evaluate the impact of empagliflozin compared to sitagliptin on renal function and related clinical outcomes in patients with type 2 diabetes (T2D) using a target trial emulation approach.<h4>Method</h4>We conducted a retrospective cohort study using electronic medical records from a Korean tertiary care hospital between 2018 and 2019. The gene discussed is SLC5A2; the disease is type 2 diabetes mellitus.