Cycling stability and specific capacitance are the most critical features of energy sources. Nitrogen incorporation in crystalline carbon lattice allows to increase the capacitance without increasing the mass of electrodes. Despite the fact that many studies demonstrate the increase in the capacitance of energy sources after nitrogen incorporation, the mechanism capacitance increase is still unclear. Herein, we demonstrate the simple approach of plasma treatment of carbon structures, which leads to incorporation of 3 at.% nitrogen into Carbon NanoWalls. These structures have huge specific surface area and can be used for supercapacitor fabrication. After plasma treatment, the specific capacitance of Carbon NanoWalls increased and reached 600 F g-1. Moreover, we made a novel DFT simulation which explains the mechanism of nitrogen incorporation into the carbon lattice. This work paves the way to develop flexible thin film supercapacitors based on carbon nanowalls.