This study estimated the nitrogen budget, including gaseous nitrogen oxides ($NO_x$), of South Korea in 2012~2014. The nitrogen budget was classified into three categories: agricultural and livestock, forest, and city. To estimate the nitrogen budget, several input and output parameters were investigated, including deposition, fixation, irrigation, chemical fertilizer use, compost, fuel, denitrification, volatilization, runoff, crop uptake, leaching, and $NO_x$ emissions. The annual nitrogen inputs from 2012 to 2014 were 6,202,828, 6,137,708, and 6,022,379 ton/yr, respectively. The corresponding annual nitrogen outputs were 1,393,763, 1,380,406, and 1,360,819 ton/yr, respectively, signifying a slight decrease from 2012 to 2014. $NO_x$ was the parameter contributing to the nitrogen budget to the greatest extent. The annual ratios of $NO_x$ emissions by vehicles, power plants, and businesses were 0.31, 0.31, and 0.30 in 2012, 2013, and 2014, respectively. A change in government policy that prohibited the disposal of livestock manure and sewage sludge in the ocean from 2012 affected nitrogen budget profile. As a result, the ocean disposal ratio completely diminished, which differs from previous studies.