According to the IPCC guidelines, CO2 emissions from biomass should be excluded from the entire amount of CO2 emissions when calculating CO2 emissions and should be separately reported due to the “carbon neutrality.” Sewage sludge is one of the representative biomass fuels. And it is mixed with fossil fuels in terms of greenhouse gas reduction or is used as fuel to replace fossil fuels by itself. According to the results of this study, biomass contents of both the sewage sludge and the sewage sludge incineration exhaust gases did not amount to 100%. At present, in many countries(South Korea, Japan, and Germany), when calculating greenhouse gas emissions from sewage sludge incinerator, all CO2 emissions from sewage sludge are judged to be biomass and only those greenhouse gas emissions that correspond to Non-CO2 gases are calculated as greenhouse gas emissions. However, since, according our results, the content of sewage sludge is not 100% biomass, if CO2 emissions are excluded according to the existing greenhouse gas emission calculation method, the amount of emissions may be underestimated. Therefore, to accurately calculate greenhouse gas emissions from sewage sludge incinerator, CO2 emissions should be calculated in consideration of the fossil carbon contents of sewage sludge.