This study examines the concept of the FRBR model of IFLA, which stratifies the bibliographic relationships between related works and bibliographic records and effectively links them, as well as the problems occurring in the applied cases. Moreover, it modifies the FRBR model by accepting the excluding perspectives of main entry heading and introducing ISTC as a linking device of the related work. This study examines the validity of the M-FRBR model by applying it to Korean literature, resettles the data elements of MODS based on the M-FRBR model. and realizes a bibliographic system based on the modified record format.