Because the harmonic disturbance characteristic which makes voltage drop and the deterioration of instantaneous power quality in electrical power system overheats the NGR and the customer capacitor and malfunctions the OCGR and AMR, it is necessary for electric power company to take active measures to reduce this disturbance. International Electrotechnical Commission(IEC) 61000-3-2 specifies limits for harmonic current emissions generated by low voltage(LV) electrical equipment whose input current $leq$ 16(A) per phase. Analysis shows that limits for Class A equipment in IEC are calculated using the reference impedance of LV system and maximum permissible voltage and limits for other Classes are also calculated based on limits for Class A. Therefore we have calculated four(4) internal limits for LV electrical equipment using the korea reference impedance and maximum permissible voltage in this paper.