Numerical simulations are fundamental to the development of medical imaging systems because they can save time and effort in research and development. In this study, we developed a method of creating the virtual projection images that are necessary to study dedicated breast computed tomography (BCT) systems. Anthropomorphic software breast phantoms of the conventional compression type were synthesized and redesigned to meet the requirements of dedicated BCT systems. The internal structure of the breast was randomly constructed to develop the proposed phantom, enabling the internal structure of a naturally distributed real breast to be simulated. When using the existing monochromatic photon incidence assumption for projection-image generation, it is not possible to simulate various artifacts caused by the X-ray spectrum, such as the beam hardening effect. Consequently, the system performance could be overestimated. Therefore, we considered the polychromatic spectrum in the projection image generation process and verified the results. The proposed method is expected to be useful for the development and optimization of BCT systems.