This study was carried out to investigate various heavy metal contents in packaging papers by pre-treatments for ICP-ES (Inductively Coupled Plasma Emission Spectrometry) analysis. Pre-treatment methods of heavy metals in this study include extraction, migration and decomposition methods (dry ashing, $HNO_3-HClO_4-HF,;HNO_3,;and;H_2SO_4-HNO_3$). Test results were compared with conventional extraction (water) and migration (3% acetic acid) methods. The five representative heavy metals (Cd, As, Pb, Cr and Hg) were analyzed. For Cd, Hg, and As, the results were below detection limit of the instrumental technique. It was considered that the migration test was a better method compared to extraction test, but all the decomposition methods showed much higher detection values than the extraction or migration test. In case of recycled corrugated containers, 3% acetic acid solution extracted about 25% of chromium and 30% of lead compared to the content by decomposition methods. Among all decomposition methods, the nitric acid - perchloric acid - hydrofluoric acid treatment brought a slightly higher detection value than others, but there was no significant difference among them except sulfuric acid - nitric acid method.