The “Carbon Neutral” has become the most important goal to achieve in the era of the climate change crisis. K-water has prepared a roadmap for implementing “Carbon Neutral” by 2050. However, only the reduction targets and strategies for scope 1 and 2 have been set, so the management of carbon generated during the construction project and upfront carbon is not being implemented. Therefore, in this study, the criteria and methodology for estimation carbon emissions in the construction sector at domestic and foreign were reviewed, and a methodology for estimation carbon emissions suitable for K-water construction projects was presented, and a case study was conducted. As a result, most of the carbon emissions were more than 90% of the upfront emissions due to material production. Therefore, upfront carbon management is required for carbon management of K-water construction projects, and it is necessary to quantify carbon emissions through GHG construction inventory, etc., and to establish strategies for future reduction technologies.