We present development of the calibration system for IGRINS (the Immersion GRating Infrared Spectrograph). We mainly use Th-Ar and U hollow cathode lamp as the spectral calibration source and telluric features can be used additionally. For the flat source, we selected a 3000K tungsten halogen lamp with 2 inch integrating sphere. From Light Tools simulation, the result flat image through calibration optics satisfied <1% flatness error requirement. We also present mechanical design of calibration box that will be attached on the IGRINS dewar. Three moving stages are designed to perform switching mechanism between all of the observing modes - target observation, flat, precision RV measurement, and spectro-polarimetric observation.