This paper considers major three steps to arrive at accurate baseline emissions against which actual emission reductions attributable to CDM projects are accounted for. The first step is to select most likely baseline scenario among plausible alternatives. Then, the additionality of the project in question would be assessed by demonstrating that the project is not included in the baseline scenario selected. Finally, baseline emissions are calculated under the baseline scenario. In this paper, these three steps are integrated into a single flow chart in order to help understand the procedures for application of a baseline methodology better. Following the flow chart, a landfill gas-to-electricity project in Korea is analyzed as a case study. In consequence, this paper concludes that landfill gas-to-electricity projects in Korea have great potential for CDM projects, and it could also be concluded that data availability and reliability are a prerequisite for successful application of baseline methodologies for landfill gas projects to Korean specific situations.