The paper industry requires continuous automation of processes ranging from injection of raw materials to initial paper processes and final processing. Thus, it is a capital- and equipment-intensive industry that requires large investments in facilities and consumes significant amounts of energy for production. Since the concept of a 'Waste Minimization and Sustainable Resource Circulation Society' is key waste management policy, the effective use of waste has been emphasized. To this end, there is significant research on energy conversion in waste incineration plants. Domestically, there is a desire to review and improve sustainable technology development systems in order to maximize thermal energy recovery in waste incineration plants. Therefore, this study compared the energy recovery rate calculation methods currently used in eight paper industry incineration plants. The lower heating value and energy recovery & use rate calculation methods were applied in accordance with the “waste resource energy recovery & use calculation method” located in Paragraph 2 of Article 3 in the Enforcement Decree of the “Wastes Control Act” of 2015. Calculations made using the current method (on the basis of output) showed an average energy recovery rate of 78.6% (75.5 ~ 82.8%), whereas the waste resource energy recovery & use rate calculation method (based on volume used) produced an energy recovery rate of 53.3% (42.5 ~ 74.8%).