The variable of WRL is composed of dimensions and their sub-items based on FRL. This study categorized these dimensions into 43 items fittingly to the situation in Korea through examining the validity of the contents. In addition, to overcome limitations in situation set for formulating the variable, which was not suggested in previous researches, this study diagramed the situation in three steps based on the cycle of MOT. The index of WRL which was adapted to reality of Korea society was finalized into 8 dimensions and 33 questionnaire items after processed in refining method as a procedure of re-proving the method.