The grassland section of the greenhouse gas inventory has limitations due to a lack of review and verification of biomass compared to organic carbon in soil while grassland is considered one of the carbon storages in terrestrial ecosystems. Considering the situation at internal and external where the calculation of greenhouse gas inventory is being upgraded to a method with higher scientific accuracy, research on standards and methods for calculating carbon accumulation of grassland biomass is required. The purpose of this study was to identify international trends in the calculation method of the grassland biomass sector that meets the Tier 2 method and to conduct a review of variables applicable to the Republic of Korea. Identify the estimation methods and access levels for grassland biomass through the National Inventory Report in the United Nations Framework Convention on Climate Change and type the main implications derived from overseas cases. And, a field survey was conducted on 28 grasslands in the Republic of Korea to analyse the applicability of major issues. Four major international issues regarding grassland biomass were identified. 1) country-specific coefficients by land use; 2) calculations on woody plants; 3) loss and recovery due to wildfire; 4) amount of change by human activities. As a result of field surveys and analysis of activity data available domestically, it was found that there was a significant difference in the amount of carbon in biomass according to use type classification and climate zone-soil type classification. Therefore, in order to create an inventory of grassland biomass at the Tier 2 level, a policy and institutional system for making activity data should develop country-specific coefficients for climate zones and soil types.