This study is a numerical study to predict the temperature of the heat exchange tubes inside the pulverized coal-fired boiler through the conjugate heat transfer analysis. Due to the aspect ratio and number of tubes inside the pulverized coal-fired boiler, actual tube modeling analysis has rarely been conducted. Most of the research has been conducted through the porous media method, resulting in limited information on the temperature distribution of each tube. However, for the development of a digital twin model for improving the performance of the boiler and reducing maintenance costs, information on the local temperature of the tubes is required. In this study, all the tubes inside the boiler were modeled, and conjugate heat transfer analysis was performed to confirm the local temperature distribution. For this purpose, the analysis was conducted using Fluent 2020 r2, and the analysis model was constructed using more than 300 million structured grids. The calculation was performed considering conjugate heat transfer in the pulverized coal-fired boiler, heat exchange by steam inside the tubes, and conductive heat transfer of the tubes. As a result, it was confirmed that there is a significant deviation in the local temperature for each tube position. Furthermore, the maximum temperature of the PrSH tube ranges widely, between 492 and 532 degrees, depending on the tube’s position. It was observed that the point of the highest temperature inside the tubes also varies for each tube due to the flow of external combustion gas. Based on these results, it is expected that strategic approaches to boiler design and maintenance can be achieved. Furthermore, it is anticipated to contribute to the high efficiency of power facilities by being utilized as basic data for the development of a digital twin model for the boiler.