For spent nuclear fuel transferred to dry storage facilities, it is difficult to apply safeguards approaches and long-term integrity verification due to the structural characteristics of the facility. There is a need to check the integrity of the nuclear fuel assembly before transferring it to a dry storage facility and are need to provide information on whether there are any defects. At the Korea Institute of Nuclear Nonproliferation and Control, as a non-destructive testing technology for ensuring Continuity of Knowledge (CoK) of the dry storage facilities, a methodology for reconstructing images by neutron tomographic technique from spent nuclear fuel using a He-4 gas scintillation detector was presented. It is thought that the He-4 gas scintillation detector-based technology can be used to verify the defect of the nuclear fuel assembly. This methodology must be accompanied by accurate neutron measurements. The place where the technique was conducted is surrounded by a concrete wall. Concrete contains water molecules, which can affect neutron measurements. In this study, reconstruction images based on neutron measurements and MCNP simulations are compared to verify the effects of the concrete. Neutron measurements were performed by measuring Cf-252 neutron sources in a 1/10 lab-scale TN- 32 cask with six He-4 gas scintillation detectors as an array. Neutron sources are fixed at each point in the cask, and the He-4 detector array is rotated from 0° to 360° at 10° intervals to reconstruct the image using the filtered back-projection (FBP) method. Also, in MCNP reconstructed images, there are two versions depending on whether concrete wall. The source image and ring shape were found in the measurement-based thermal neutron reconstruction image, which was similar to the simulation image that considering the concrete effects. On the other hand, in the simulation reconstruction image without the concrete, only the shape of the source was found. Thus, the effect of concrete should be considered when performing the neutron tomographic techniques using He-4 gas scintillation detectors.