The invention relates to a device and method for simultaneously removing sulfur and mercury through paper-pulping black liquor. In a reaction tower, a screen plate is arranged in the position corresponding to the position below each atomizing nozzle; a perforated plate is further arranged in the reaction tower. The device cooperates with black liquor to remove sulfur and mercury in flue gas, in order to improve the sulfur and mercury removing efficiency, the black liquor can be quenched and tempered in advance, and an oxidization agent is added in the black liquor for dilution. On the screen plates, the flue gas makes contact with a liquid membrane to form bubbles, the liquid membrane is broken, small liquid drops are generated again, and the gas and liquid contact possibility is increased; when the flue gas passes a liquid inlet guide pipe, the gas and liquid contact area and the gas and liquid contact probability are further increased; when the flue gas makes contact with the black liquor, sulfur and mercury are diffused in a gas phase body without resistance and then enter the liquid membrane; sulfur and mercury are absorbed by the black liquor, gaseous sulfur and mercury become liquid sulfur and mercury, molecular diffusion is performed in the liquid membrane, Hgp is adsorbed by a solution, meanwhile, components in the black liquor are diffused to a gas phase from a liquid phase, soluble complex components of S2-, X2- and OH- are also transferred into the gas phase, and oxidizing separation is performed after contact.