This study was conducted to assess $N_2O$ emissions in agricultural soils of Korea under the 1996 IPCC (Intergovernmental Panel on Climate Change) methodology. $N_2O$ emissions in agricultural soils were calculated the sum of direct emission and indirect emission by the N sources and emissions by field burning of crop residues. $N_2O$ emission was highest in animal manure as 1,547 $CO_2$-eq Gg. Indirect emissions by atmospheric deposition and leaching and runoff were 1,463 and 1,753 $CO_2$-eq Gg, respectively. $N_2O$ emission by field burning of crop residues was highest in pepper due to the residue/crop ratio and field burning ratio.