Carbon Neutral is one of the magnifying pan-governmental tasks which aim for stabilizing pan-global ecosystem. The purpose of this study is to estimates carbon neutral degree in cities by using capacity of carbon storage, which is carbon sinks, on forest and to develop an indicator that could be utilized in establishing policy related to climate change respond. When the carbon emitted from city has been absorbed or stored, the value of the indicator aiming to achieve carbon neutral could be drawn. The result and implication are as follows. First, while the annual amount of carbon emission in Gyeonggi S city was 18,787 thousand (tons), which was the highest, that of Gyeongbuk U city indicated the lowest with approximately 112 thousand (tons). Second, Gyeongbuk U city represented the largest capacity of annual carbon storage with about 16,748 thousand (tons), whereas the smallest figure was shown in Gyeonggi B city with 151 thousand (tons). Third, as result of the estimation of carbon neutral degree, the value of the indicator in Gyeonggi B city was 3% referring the lowest point, while that of other cities demonstrated over 100%. Forth, it has the possibility to suggest the fixed quantity when the plan for achieving carbon neutral of city is being processed. In the near future, after the completion of the construction projects of greenhouse gas inventory in all local governments, by utilizing the relative dates, the value of the indicator can be calculated and a more general conclusion could be drawn. Moreover, as expanding case studies to all domestic cities, generalness is in need.