The Land Use, Land-Use Change and Forestry (LULUCF) sector of the National Greenhouse Gas Inventory is crucial for obtaining data on carbon sinks, necessitating accurate estimations. This study analyzes cases of countries applying the LULUCF sector at the Tier 3 level to propose enhanced methodologies for carbon sink estimation. In nations like Japan and Western Europe, satellite spatial information such as SPOT, Landsat, and Light Detection and Ranging (LiDAR) is used alongside national statistical data to estimate LULUCF. However, in Korea, the lack of land use change data and the absence of integrated management by category, measurement is predominantly conducted at the Tier 1 level, except for certain forest areas. In this study, Space-borne LiDAR Global Ecosystem Dynamics Investigation (GEDI) was used to calculate forest canopy heights based on Relative Height 100 (RH100) in the cities of Icheon, Gwangju, and Yeoju in Gyeonggi Province, Korea. These canopy heights were compared with the 1:5,000 scale forest maps used for the National Inventory Report in Korea. The GEDI data showed a maximum canopy height of 29.44 meters (m) in Gwangju, contrasting with the forest type maps that reported heights up to 34 m in Gwangju and parts of Icheon, and a minimum of 2 m in Icheon. Additionally, this study utilized Ordinary Least Squares (OLS) regression analysis to compare GEDI RH100 data with forest stand heights at the eup-myeon-dong level using ArcGIS, revealing Standard Deviations (SDs) ranging from -1.4 to 2.5, indicating significant regional variability. Areas where forest stand heights were higher than GEDI measurements showed greater variability, whereas locations with lower tree heights from forest type maps demonstrated lower SDs. The discrepancies between GEDI and actual measurements suggest the potential for improving height estimations through the application of high-resolution remote sensing techniques. To enhance future assessments of forest biomass and carbon storage at the Tier 3 level, high-resolution, reliable data are essential. These findings underscore the urgent need for integrating highresolution, spatially explicit LiDAR data to enhance the accuracy of carbon sink calculations in Korea.