This study was performed to plan pollutant loading allocation by sub-watershed at Kumho river basin located in the north Kyeongsang province. HEC-geoHMS which is extension program of ArcView was used to extract sub-watershed. To simulate water quality, Qua12eu model was calibrated and validated. BOD was simulated under several scenarios to evaluate reduction effects of pollutant loading. Uniform treatment and transfer matrix method was considered. Effects of headwater flow rate and efficiency waste water treatment plant were also considered.