Email inbound process is done by user SAPCONNECT so that you cannot debug it via normal debugging approach.
then you have to follow the steps below to debug:
(1) Inside one entry like below into table BCSD_BREAKLOOP.
BL Module = INBOUND
CREATEDFOR = SAPCONNECT
Set the expire time accordingly.
Note: As the insertion of this entry will lead to an endless loop in SAPconnect inbound processing, please make sure to delete it or set the status to abap_false.