Phosphorus (P) is an essential and major nutrient for both plants and animals. However, anthropogenic P in the environment may cause severe problems such as the deterioration of water quality. Therefore, it is essential for the Korean government to manage P in the agricultural sector. The annual P budget for Korea was 46 kg P ha-1 in 2013, placing Korea in second among Organication for Economic Co-operation and Development (OECD) countries. P surplus and deficiency in agricultural lands can be estimated according to the P budget, which is one of the OECD agri-environment indicators. In the P budget, it is important to ensure consistency in the input-output data sources, in order to apply national and regional policies for the environmentally sound management of agricultural P. This study examines the impacts on the input-output data sources in the regional P budget in Korea. P budgets were between 99-145 kg-P/ha, depending on different data sources. We suggest two recommended data combinations (DC 1 and DC 2) for reliability of the data. P budgets calculated using DC 1 and DC 2 were 128 kg-P/ha and 97 kg-P/ha, respectively. According to the results, one of the core factors affecting P budgets was crop production. In this study, DC 2 was recommended rather than DC 1 in order to consider the cultivated areas for various crops. It is also necessary to analyze the sensitivity of the coefficients used in P budget in the future.