Due to the heterogeneous characteristics of coal materials, it is difficult to carry out repetitive tests and quantitative analysis of internal damage of coal. Therefore, the damage characteristics of coal under uniaxial and true triaxial loading was studied by numerical simulation based on 3D reconstruction modeling, and the corresponding mechanics experiment was used for auxiliary parameter validation. Firstly, the CT scanning system was used to scan the coal specimen, and the Otsu method was used to segment the original CT images to extract the three-dimensional fracture network and the distribution characteristics of mineral components. Secondly, the internal fracture and mineral distribution network model of the coal was reconstructed and imported into FLAC3D for modeling, and the numerical model was validated by fractal geometry method. The average error of fractal dimension between the original CT image and the corresponding numerical model is 1.422%, showing that the numerical model is basically consistent with the CT image of the coal, and the numerical model could reflect the distribution characteristics of the internal fractures and mineral components of the coal. Then, the basic mechanical parameters and acoustic emission (AE) response characteristics of CT reconstructed coal samples were obtained. And the mechanical parameters of the numerical model were calibrated. It can be concluded that the stress–strain curve of the coal is basically consistent with that of the numerical model, and the AE response characteristics of the coal are basically consistent with the evolution of the plastic zone of the numerical simulation, indicating that the numerical model and parameters are reasonable in this work. Moreover, the damage variable evolution of coal specimen in uniaxial compression and true triaxial loading was studied. Finally, the damage equation of coal under uniaxial compression and the relationship between damage variable and body strain energy under true triaxial loading were established.