In Korea, the existence of clear guidelines on DNR(Do Not Resuscitate) has been insufficient. Generally, the procedure is done after assigned doctors and family members subjectively make decisions on DNR. Also, because patients who need DNR have been receiving the procedure inconsistently, the need for clear DNR guidelines is increasing. Through the research, the main purpose is to develop the guidelines. As the first step of the research procedure, various documentary records and DNR related database were used as references. Secondly, based on the reference, the first draft of DNR guidelines that can be applied to hospital settings was created by our researchers. On the next step, a group of professional experts was invited to review the first draft and rectify any controversial contents. To be specific, the guideline proposal was reviewed and corrected by professionals (doctors, philosophers, lawyers, etc) through 2 meetings by Delphi method. Finally, the draft was sent to Hospital Ethics Committee for a delicate examination. As a result, our guideline draft was ethically and legally acceptable according to the committee. Moreover, ethical issues were examined and discussed to provide deep understanding on the guideline draft.