As Kori-1 permanently shut down in Korea, it is expected that a large amount of radioactive waste will be generated during decommissioning of nuclear power plants. Radioactive concrete waste is contaminated up to depth of 100 mm with radionuclides such as 137Cs and 60Co. The radioactive waste should be accurately classified to reduce the cost of disposing of radioactive waste. Therefore, the specific radioactivity of waste must be precisely evaluated by gamma-ray measurements emitted from the radionuclides. In general, the effectiveness of the radioactivity measurement and process is confirmed using certified reference material (CRM) composed of water or agar. However, the decommissioning waste differs from this CRM in apparent density and chemical elements, so the specific radioactivity is underestimated or overestimated. Therefore, reference material composed of the same apparent density and chemical elements as the sample is required to improve the quality of radioactivity measurement. The purpose of this study is to develop a concrete reference material for the nuclear decommissioning waste. The concrete reference material composed of SiO2, CaO, and Al2O3 were manufactured in compliance with ISO Guide 35. 10 bottles were randomly selected for homogeneity test, and 2 samples for analysis were taken from each bottle. The specific radioactivity was measured using an HPGe detector with an efficiency of 30%. The results of the homogeneity test of 137Cs and 60Co satisfied the requirements of ISO Guide 35. Coincidence summing and selfabsorption effects were corrected using the Monte Carlo efficiency transfer code and Monte Carlo NParticle transport code. The reference values of 137Cs and 60Co in the concrete reference material were evaluated in the range of 1,000–1,100 Bq·kg−1 and extended uncertainty was around 7%.