PURPOSE: A process for removing carbon dioxide using electron beams is provided which effectively CO2 gas contained in a flue gas and synthesizes urea that is a useful constituent as a byproduct at the same time before the step of exhausting the flue gas into the atmosphere. CONSTITUTION: The process for removing carbon dioxide using electron beams comprises of a pretreatment step(S1) of cooling and humidifying in a spray cooler a flue gas containing CO2 exhausted from boilers and incinerator, or industrial production processes; a reactor inflow step(S2) of flowing the pretreated process exhausted gas or flue gas into a reactor through am accurate flow control device together with a separate gas phased NH3 inflow piping; a mixing and scanning step(S3) of accurately flow controlling the inflow NH3, guiding strong vortex mixing of two inflow gases, and scanning electron beams which are under the energy conditions of 0.5 to 1.5 Mev and 5 to 20 mA respectively onto the gas at an ordinary temperature for a certain
