The $^{14}N$ NMR spectra for $(NH_4)_2SO_4$ crystals were obtained near the phase transition temperature $T_C=223K$ , and were found to precisely reflect the symmetry change in the crystal at this first-order phase transition. Changes in the resonance frequencies near $T_C$ were attributed to the structural phase transition. In the ferroelectric and paraelectric phases, two inequivalent NH4 groups were distinguished in the $^{14}N$ NMR spectra. The two types, $NH_4$ (1) and $NH_4$ (2), have slightly different local environments. Consequently, we conclude that the phase transition is caused by the change in the environment of the $^{14}N$ nuclei in the $NH_4$ groups, rather than by the $SO_4$ groups.