A better knowledge of emission inventories can serve several important functions such as provision of public information, identification of primary sources, assessment of temporal and spatial trend, and analysis for national modelling studies. The purpose of this paper is to propose the new air emission source categories on the basis of the Korea Standard Industrial Classification. Hence, the paper focuses on reviewing and comparing the air emission sources categories of USEPA, and EU. The new emission source categories compose Tiers 1, 2, and 3. For Tier 1, there are 14 categories; fuel combustion-utilities, industries, and heating and others, chemical and allied product manufacturing, metals processing, and petroleum and related industries, etc. Tier 2 consists of small categories classified minutely in Tier 1. Tier 3 connects the categories of Tier 2 with the Korea Standard Industrial Classification.