Physical and chemical investigations were conducted on lime sample from Anak Tomb No.3 to determine the properties of the plaster material. The morphological and physical characteristics of the specimens were analyzed using both a microscope and a polarizing microscope. The constituent materials were identified through X-ray diffraction and scanning electron microscope-energy dispersive spectrometer, and the qualities of the mixed material were established through thermal analysis. Additionally, micro-computed tomography was used to non-destructively confirm the internal structure and density characteristics. The lime sample was recognized as a lime plaster material with two unique layers. Each layer shows variations in material properties. It is speculated that this lime specimen was used to finish the edges of the authentic wall within Anak Tomb No.3. Through the synthesis of various morphological attributes and physical properties; the whiteness, durability, thinness, and repetition of the layers, as well as smoothness of the lime plaster used for Anak Tomb No. 3 indicate that a high level of lime wall plastering technique was used in Goguryeo Tomb. It was possible to evaluate the refined level of lime wall manufacturing technology in the Goguryeo era.