This study was conducted as a preliminary study for the mitigation of acid rain which has been a serious environmental problem in both regional and global scales. In this study, sulfur dioxide emission was estimated at city and gun(county) level. Also, this study represents the estimated sulfur dioxide emission with using a geographical information system which includes administrative boundaries. The results of this study are expected to serve as a sulfur dioxide emission mitigation policy guidance and a basis of a future emission model and a comprehensive global warming model. Moreover, thanks to the geographical information system, the results are also expected to help carrying out clear policy goals and setting up sulfur dioxide emission mitigation measures in regional environmental planning processes, which currently have been implemented in some cities and counties in Korea.