Polyacrylonitrile (PAN)-based carbon fiber has high thermal stability and is strong in physical, mechanical, and non-corrosive properties, and is used as a filler for major reinforcing filler in the manufacture of lightweight, high-strength, and hard composite materials, such as carbon fiber reinforced plastic (CFRP). In the case of high-quality carbon fibers, the mechanical and internal structural properties of the precursor are one of the factors that greatly contribute to the final properties of carbon fibers. In this research, poly(acrylonitrile-co-methacrylic acid) (Poly(AN-co-MAA)) was synthesized, and the precursor fiber spinning was prepared through dry-jet-wet spinning method. At this time, through the introduction of various spinning process parameters, a precursor fiber having a tensile strength of about 1.0 GPa and a tensile modulus of about 20.0 GPa was produced, and no voids and structural defects were observed on the fiber surface and cross-section.