In this paper, we constructed 13 turns pancake coil and solenoid coil with HTS tape and measured AC losses of the pancake coil. The critical current of the pancake coil and the solenoid coil were 80A and 109A, respectively. To compare measured AC losses of the two coils, we carried out numerical analysis using 2-D FEM program for manufactured coils. This paper presents current density distribution, flux density distribution and AC losses of the pancake coil and the solenoid. As a result, we obtained that current density distribution was closely related to the orientation of magnetic field and distribution of AC losses were also closely related to the perpendicular component of flux density distribution in coil. The calculated AC losses of the two coils showed good agreement with measured AC losses and AC losses of the pancake coil was about 9 times bigger than that of the solenoid coil under the same turns and length.