CCU (Carbon Capture & Utilization) has a potential technology for the reduction and usage of carbon dioxide which is greenhouse gas emitting from a fossil fuel buring. To decompose the carbon dioxide, a three phase gliding arc plasma-catalytic reactor was designed and manufactured. Experiments of carbon dioxide reduction was performed by varying the gas flow rate with feeding the CO2 only as well as the input power, the catalyst type and steam supply with respect to the injection of the mixture of CO2 and CH4. The CO2 decomposition rate was 7.9% and the energy efficiency was 0.0013 L/minㆍW at a CO2 flow rate of 12 L/min only. Carbon monoxide and oxygen was generated in accordance with the destruction of carbon dioxide. When the injection ratio of CH4/CO2 reached 1.29, the CO2 destruction and CH4 conversion rates were 37.8% and 56.6% respectively at a power supply of 0.76 kW. During the installation of NiO/Al2O3 catalyst bed, the CO2 destruction and CH4 conversion rates were 11.5% and 9.9% respectively. The steam supply parameter do not have any significant effects on the carbon dioxide decomposition.