The reduction of greenhouse gas emission currently becomes more urgent task for Korean Industries, especially for the paper industries because of the new regulation based on the low carbon-green growth law. In order to reduce effectively the greenhouse gas emission, the development of greenhouse gas emission inventory has been widely considered as one of the basic processes and has been applied to many industries. In this study, the fundamental schemes and the cases of greenhouse gas inventories were investigated. Especially, the major considering units for paper industries were suggested to develope greenhouse emission inventory of paper industry.