There has been an increasing concern with generation and trans-boundary flows of particulate matters (PM) which have negative spillover effects on human health. This study aims to identify responsibility of the PM generation in Korea through comparison of the production-based and consumption-based PM emission accounting by region and industry. This study assesses production based and consumption based PM emission of inter-regional and inter-industry with Multi-regional input-output table (Bank of Korea) and regional PM emission data by region and source (Ministry of Environment). A result shows that consumption-based and production-based emissions are significantly different in each region. When PM abatement policies are implemented, it is necessary to identify the impacts on the economy of the production region and the consumption region and to consider the equality between the regions.