This research is to analyze LCC of Heat Pump system in university building by reduction of electric power costs for education and incentive system for gas. Produced details item different expense of EHP and GHP equipment construction step and preservation administration step. Analysis result is as following. 1) Executed LCC analysis for target system after lowering whole curriculum reduction of electric power costs for education. Analysis result, energy cost-cutting effect of EHP appears greatly than GHP unlike existent study finding, EHP decided by economical system. 2) Sensitivity analysis executed by incentive 500,000 won per units and geometrical ration of gas expense by 1%. As a result, because lowering effect of electric charges appears greatly, EHP decided by more economical system than GHP. As research result of front is different from existent study finding, EHP by lowering of electric charges for alteration and education of governmental frequent volunteer system was decided by more economical system than GHP.