Provided is a phantom for evaluating the accuracy of image registration software based on a result of matching tomograms of a predetermined position of the phantom, taken using two or more imaging apparatuses. Accordingly, it is possible to more efficiently evaluate the accuracy of the image registration software by comparing the tomograms with one another using a three-dimensional analysis. In addition, it is possible to facilitate the comparison of the tomograms with one another by installing a plurality of indicating bars in the phantom so that their cross sections can appear on each of the tomograms.