The Government of South Korea has continued its effort to fixate virtuous circle of economic growth and climate change response to cope with international demands and pressure to commitment for greenhouse gas reduction effectively. Nationally, Korean Government has established "Enforcement of the Framework Act on Low carbon, Green Growth"(2010. 4. 13) to implement national mid-term GHG mitigation goal(30% reduction by 2020 compare to BAU), which established the foundation for phased GHG mitigation by setting up the sectoral and industrial goal, adopting GHG and Energy Target Management System. Also, follow-up measures are taken such as planning and control of mid-term and short-term mitigation target by detailed analysis of potential mitigation of sector and industry, building up the infrastructure for periodic and systematic analysis of target management. Likewise, it is required to establish more accurate, reliable and detailed sectoral GHG inventory for successfully establishment and implement the frame act. In comparison to the $CO_2$ emission, Especially fluorinated greenhouse gases (HFCs, PFCs, $SF_6$) are lacking research to build the greenhouse gas inventories to identify emissions sources and collection of the applicable collection activities data. In this study, with the refrigeration and air conditioning sector being used to fluorine refrigerant(HFCs) as the center, greenhouse gas emission estimation methodology for evaluating the feasibility of using this methodology look over and mobile air conditioning, fixed air conditioning, household refrigeration equipment, commercial refrigeration equipment for the greenhouse gas emissions were calculated. First look at in terms of methodology, refrigeration and air conditioning sector GHG emissions in developing country-specific emission factors and activity data of the industrial sector the construction of the DB is not enough, it's 2006 IPCC Guidelines Tier 2a (emission factor approach) rather than the Tier 2b (mass balance approach) deems appropriate, and each detail by process, sectoral activity data more accurate, if DB is built Tier 2a (emission factor approach) can be applied will also be judged. Refrigeration and air conditioning sector in 2009 due to the use of refrigerant greenhouse gas emissions ($CO_2eq.$) assessment results, portable air conditioner 1,974,646 ton to year, fixed-mount air conditioner 1,011,754 ton to year, household refrigeration unit 4,396 ton to year, commercial refrigeration equipment 1,263 ton to year was estimated to total 2,992,037 tons.