Ammonia is a representative PM-2.5 secondary product, and the need for management is emerging as health and living damage caused by fine particulate matter worsens. The main source of ammonia is the agricultural sector, and in Korea, 79% of the total ammonia emissions are emitted from the agricultural sector. Among them, there is high uncertainty about how to calculate emissions from ammonia discharged from fertilizer use, and inventory in the U.S. and Europe is borrowed, so inventory needs to be improved according to the situation in Korea. In this study, the ammonia inventory in the agricultural sector in Korea and abroad was examined, and additional activity data that can be used were reviewed. In addition, in order to improve the emission calculation method, the emission was calculated in three ways by different factors. As a result, it was confirmed that the amount of discharge varies depending on the type of soil use or whether cultivated crops are considered, and the possibility of excessive fertilizer top-dress by farmers was confirmed. In order to calculate the emission at a more detailed level based on this study, basic data such as fertilizer input method and regional distribution of crops should be systematically collected, and related follow-up studies should be conducted.