Based on reviewing available spatial data in South Korea, it is possible to improve Approach 3, which is more advanced than previous Approach 1 in the settlement category. In addition, the national GHG inventory also can be estimated by our constructed LUC matrix and activity data in this study. Under the many discussions about developing the Approach system, this study can provide in-detail information on developing LUC in South Korea in the settlement category as well as suggesting a methodology for constructing the LUC matrix for countries with similar problems to South Korea.