This study is about the production of radiation sources of simulated concrete and soil reference materials to verify the validity of the quality establishment and measurement of the detector (HPGe) of the radioactive soil and concrete waste classification system, which is being developed to quickly and accurately classify nuclear decommissioning waste. Specific activity of gamma nucleus among radioactive wastes is evaluated using gamma spectroscopy. At this time, in order to verify the validity and reliability of measuring equipment, it shall be a standardized substance of the same medium as nuclear decommissioning waste (chemical ingredients, particles, density, etc.) in order to correct the energy and efficiency of gamma nuclide analysis equipment. The CRM used for the detector’s energy correction used a 1 L Marinelli beaker standard correctional radiation source consisting of 10 radioactive isotopes. In order to correct efficiency, in accordance with the production and certification process of the Korea Standards and Research Institute, it has produced artificial simulated radioactive concrete similar to nuclear decommissioning waste (30% for cement, 60% for regulation and 10% for bentonite). The radioactive homogeneity of the simulated concrete reference materials was evaluated using dispersion analysis (ANOVA) in accordance with ISO Guide 35, while 137Cs and 60Co of concrete reference materials were able to obtain homogeneous measurements both in and between bottles. The self-absorption rate of the simulated concrete reference material was determined by the MCNP computer simulation measurement method, and the self-absorption correction coefficients of 137Cs and 60Co were assessed at 0.995 and 0.996, respectively, and the standard value for the radiation of the simulated concrete reference material was calculated on the weighted average of the measurements of 20 samples. The uncertainty about the reference value was calculated by combining measurement uncertainty (Type B evaluation), bottle to bottle standard deviation, and uncertainty within bottle by modifying the formula suggested in ISO Guide 35. The concentration of 137Cs and 60Co of reference materials was divided into high-speed measurement mode and precision measurement mode in consideration of the self-disposal standard. The reference value and uncertainty of expansion among reference materials for high-speed measurement mode were rated at 1,032.7 ± 64.0 Bq·kg−1and 1,083.7 Bq·kg−1, respectively. The standard value and expansion uncertainty for 137Cs and 60Co among reference materials for precision measurement mode were rated at 113.7 ± 10.0 Bq·kg−1 and 122.3 ± 10.3 Bq·kg−1, respectively.