Graphite is widely used as a reflector or moderator in nuclear reactors, and since it is exposed to high flux neutron irradiation, long-lived radioactive isotopes such as C-14 are formed. Therefore, quantitatively prediction of production amount is a very essential task for reliable radioactive waste management. In this study, considering nuclear reactions such as (􀝊, 􀟛) reaction by thermal neutrons and elastic scattering, various characteristics such as the rate of formation of C-14 and energy distribution of thermal neutrons according to the penetration depth from the graphite surface were numerically analyzed. The evaluation was carried out in consideration of the average energy of neutrons and reaction/collision cross-sectional area at given energy, and a comparative study was also performed when the thermal neutrons were in thermal equilibrium and when they were not. The numerically evaluated results were compared qualitatively with the experimental study, and methods to further increase the accuracy were also discussed.