An increase in eco-friendly and stable local power supplying demand, the power industry has experienced a change of RES (renewable energy sources) such as solar cells, wind turbines, micro turbine, and etc. This various distributed-generation (DG) system are growing with the microgrid (MG) concept which is a local power supply network system. This MG system has advantage on the flexibility and capability of reliable power supply. MG is usually connected to the main grid through the parallel inverters-based DG located near the local loads. And DG-based MG system are usually operated in grid-connected mode. In grid-connected mode, MG can be defiend as a current source because it supplies to the main grid with synchronizing the phase of PCC (Point of Common Coupling) voltage. But when the grid-fault occurs, MG will be switched to the islanded mode. Then, MG defined as a voltage source because it has to supply the full load demand only with local DG instead of the main grid. Under this condition, the load sharing control for parallel inverters is very important to continue not only suppling the load demand but also keeping the power quality. One method for load sharing of parallel inverters is ‘Master-Slave Control’. In this control, one voltage controlled PWM inverter is used as a master inverter and the other current controlled PWM inverters are used as a slave inverter. This control method has several advantage. Representatively, it is simple to design and implement regardless of line impedances through the communication lines among the inverters. But the control of slave inverter are mainly affected by the control of master module due to the intercommunication line between master and slave inverters. So its drawback becomes more serous when a control failure occurs in master inverter. The other method for load sharing of parallel inverters is ‘Droop Control’. This control is counter method of Master-Slave Control. Because it is realized the load sharing by maintain the frequency and voltage of PCC without communications among the parallel inverters. And it is guarantees the reliable operation of parallel inverters even under the DG units hot swap connection. However, DG based on droop controlled parallel inverter operation can cause the reactive power sharing error and dynamic performances degradation due to the unequal line voltage drop and PQ power coupling, The PQ power coupling problem can be solved by using the virtual imepedance method. But the reactive power sharing error due to the unequal line voltage drop is still exist. This problem can be solved by the feedforward term of line voltage drop considered. Hence, the reactive power sharing error due to the unequal line voltage drops can significantly be reduced without using the high voltage droop coefficient. But if the distance between DG and PCC is very long or high-capacity of output current is bigger than the rated output voltage, it makes high virtual impedance voltage drop. This high virtual impedance voltage drop can cause the reduction of output voltage and power. Hence, not only the line impedance voltage drop but also virtual iuductor and resistor voltage drop estimation have been considered in this paper. And this paper shows that it can adopt the selection method of virtual inductor through the small-signal modeling for the analysis of the transient state. The proposed method has been verified by comparing with the conventional droop method through the PSIM and MATLAB simulation results and the experiment results.