In NPP (nuclear power plant), boric acid is used as a neutron absorbent. So radioactive boric acid waste are generated from various waste streams such as discharge or leakage of reactor coolant water, floor drains, drainage of equipment for operation or maintenance, reactor letdown flows and etc. Depending on KHNP, 20,015 drum (200 L drum) of concentrated boric acid waste were stored in KOREA NPP until 2019. In previous study, our group suggested the waste upcycling process synthesizing B4C neutron absorber using boric acid waste and activated carbon waste to innovatively reduce radioactive wastes. Radioactive activated carbon waste was utilized in off gas treatment system of NPP to capture nuclide such as I-131, C-14 and H-3. Activated carbon waste is treated as low-level radioactive waste and pre-treatment system for removing nuclide from the activated carbon waste is needed to use B4C up-cycling process. In this study, microwave treatment system is suggested to treat the activated carbon waste. Activated carbon waste was exposed to microwave for a few minutes and temperature of the waste was dramatically increased over 400°C. Nuclide in the activated carbon waste were selectively removed from the waste without massive production of secondary off gas waste.