Researches on the elimination of sulfur and nitrogen oxides with catalysts and absorbents reported many problems related with elimination efficiency and complex devices. In this study, decomposition efficiency of harmful gases was investigated. It was found that the efficiency rate can be increased by moving the harmful gases together with SPCP reactor and the catalysis reactor. Calcium hydroxide($Ca(OH)_2$), CaO, and $TiO_2$ were used as catalysts. Harmful air polluting gases such as $SO_2$ were measured for the analysis of decomposition efficiency, power consumption, and voltage according to changes to the process variables including frequency, concentration, electrode material, thickness of electrode, number of electrode winding, and additives to obtain optimal process conditions and the highest decomposition efficiency. The standard sample was sulfur oxide($SO_2$). Harmful gases were eliminated by moving them through the plasma generated in the SPCP reactor and the $Ca(OH)_2$ catalysis reactor. The elimination rate and products were analyzed with the gas analyzer (Ecom-AC,Germany), FT-IR(Nicolet, Magna-IR560), and GC-(Shimazu). The results of the experiment conducted to decompose and eliminate the harmful gas $SO_2$ with the $Ca(OH)_2$ catalysis reactor and SPCP reactor show 96% decomposition efficiency at the frequency of 10 kHz. The conductivity of the standard gas increased at the frequencies higher than 20 kHz. There was a partial flow of current along the surface. As a result, the decomposition efficiency decreased. The decomposition efficiency of harmful gas $SO_2$ by the $Ca(OH)_2$ catalysis reactor and SPCP reactor was 96.0% under 300 ppm concentration, 10 kHz frequency, and decomposition power of 20 W. It was 4% higher than the application of the SPCP reactor alone. The highest decomposition efficiency, 98.0% was achieved at the concentration of 100 ppm.