Globally, wheat (Triticum aestivum) is a major food crop for humans with no regional restrictions. However, it is still difficult for Korea to achieve self-sufficiency owing to production limitations. Moreover, food security is unstable owing to the unpredictable climate and unstable international economy. Pre-harvest sprouting (PHS) is among the factors that occurs frequently due to irregular climates, and damages the value of wheat. In this study, RNA-seq was conducted on PHS-treated samples (for Korean representative cultivar ‘keumgang’) and PHS-resistant mutation line ‘Jeonju 377ho’. Gene functional annotation and DEGs analysis were performed using 234,131,980 mapped reads. Associated transcripts were analyzed using Kyoto Encyclopedia of Genes and Genomes (KEGG) analysis and were mainly used to search for genes associated with ATP synthesis and starch and sucrose metabolism related to seed germination and seed dormancy. Candidate DEGs were compressed through cluster set analysis, and gene expression was conducted to search for genes related to seed germination and dormancy to explain them in greater detail based on biological and chemical mechanisms.