Construction sites have gradually become bigger and bigger according to Korea economic growth. Also use of tower crane and other heavy equipment has been increased. The increased use of heavy equipment like tower crane is leading to fatality incident. This study will verify hazards to influence tower crane incident through structural and positive verification and find which hazard influence incident risk. The result of this study is as follows. First, while there is a significant difference between safety managers and tower crane operators for working environment, safety management, personal manage among risk factors, we can not find any evidence on the difference in perception of tower crane incident risk between them. Second, task manage risk and personal manage risk has a significant positive effect on perception of tower crane incident risk. Third, while site environment risk has a significant positive moderating effect of task type between risk factors and perception of tower crane incident risk, personal environment risk has a significant negative moderating effect between them.