In the case of decommissioning nuclear facilities in Korea, the dismantling activities will be initiated after obtaining approval from the regulatory agency for the Final Decommissioning Plan (FDP). The contents to be described in the FDP are presented in the notice of the Nuclear Safety and Security Commission, and among them, it is suggested to estimate and provide the basis for the decommissioning cost. The Work Breakdown Structure (WBS) is used for schedule management for the project, and the performance activities can be used as a cost management structure as well as schedule management. In order to easily manage the process and cost, the WBS structure can be normally used, and at this time, there might be a connection with ISDC if necessary. Therefore, this study aims to examine the link between activities from the WBS structure to ISDC in the decommissioning project. In general, the activities assumed as a WBS structure in this study in carrying out the decommissioning project were derived at the Level 1 and Level 2. Activities at Level 1 can be classified into project management costs, controlled area dismantling, conventional area dismantling, site remediation, waste treatment facility, construction/service, R&D, waste treatment and disposal, and characterization. For Level 2 activities, a cost activities embodied in Level 1 was derived. ISDC was developed by the OECD Nuclear Energy Agency (NEA) decommissioning cost estimation group, which improves ambiguous cost systems and presents common cost items for direct comparison between international decommissioning projects. The ISDC consists of Level 1, Level 2, and Level 3, where Level 1 represents the principal activity, Level 2 represents the activity group, and Level 3 represents the typical activity. The cost categories for typical activity at Level 3 consist of labour, investment, expenses, and contingency. In this study, the connection between WBS and ISDC was shown, and a comparison was made at Level 2. Directly, one-on-one matches have difficulties, and as much as possible, they were organized into similar items. We arranged the Level 2 linked to ISDC based on WBS. If there is a difficulty in one-on-one matches, it seems that the accurate cost calculation of ISDC items should consider the impact of additional cost distribution. Therefore, in order to calculate ISDC costs, it seems necessary to organize cost items of WBS in consideration of the ISDC.