The main purpose of this study was to develop the greenhouse gas emission factor for power plant using sub-bituminous coal. In Korea, Fired power plant are a major source of greenhouse gases within the fossil fuel combustion sectors, thus the development of emission factors is necessary to understand the characteristics of the national specific greenhouse gas emission and to develop nation specific emission factors. These emission factors were derived from the $CO_2$ concentrations measurement from stack and fuel analysis of sub-bituminous coal. Caloric value of sub-bituminous coal used in the power plants were 5,264 (as received basis), 5,936 (air-dried basis) and 6,575 kcal/kg (dry basis). The C emission factors by fuel analysis and $CO_2$ concentration measurement was estimated to be 26.7(${pm}0.9$), 26.3(${pm}2.8$)tC/MJ, respectively. Our estimates of C emission factors were comparable with IPCC default value.