Event-B is a formal approach oriented to system modeling and analysis. It supports refinement mechanism that enables stepwise modeling and verification of a system. By using refinement, the complexity of verification can be spread and mitigated. In common development using Event-B, a specification written in a natural language is examined before modeling in order to plan the modeling and refinement strategy. After that, starting from a simple abstract model, concrete models in several different abstraction levels are constructed by gradually introducing complex structures and concepts. Although users of Event-B have to plan how to abstract the specification for the construction of each model, guidelines for such a planning have not been suggested. Specifically, some elements in a model often require that other elements are included in the model because of semantics constraints of Event-B. As such requirements introduces many elements at once, non-experts of Event-B often make refinement rough though rough refinement does not mitigate the complexity of verification well. In response to the problem, a method is proposed to plan what models are constructed in each abstraction level. The method calculates plans that mitigate the complexity well considering the semantics constraints of Event-B and the relationships between elements in a system.