Winding is an integral operation in almost every roll to roll system. A center-wound roll is one of the suitable and general schemes in a winding mechanism. In general, the quality of wound roll is known to be related to the lateral displacement error and starring defect of a wound roll. Especially, a telescoping within a center-wound roll can cause damages such as misalignment between layers, folding, wrinkle, etc. Taper tension is known to be one of the major factors which affect the shape of a wound roll. It is therefore necessary to analyze the relationship between taper tension profile and telescoping within the center-wound roll to prevent winding failure and to sustain high quality of the printed materials. It is hard to compensate for undesirable winding roll shapes such as telescoping, because a winding is commonly a final process in roll to roll systems and has no feedback control mechanism to correct winding roll shape directly during winding operation. Therefore, an optimal taper tension profile and the accurate control of it in a winding section could be one way to shape the fail-safe of a wound roll. Through the correlation between taper tension profile and telescoping in a winding process, a mathematical model for the telescoping due to tension distribution in cross machine direction was developed, and verified by experimental study. A new logic to determine the proper taper tension profile was designed by combining and analyzing the winding mechanism which includes nip induced tension model, relationship between taper tension profile and telescoping, relationship between taper value and telescoping. Numerical simulations and experimental results show that the proposed method is very useful for determining the desirable taper tension profile during the winding process and preventing defects of winding roll shape such as telescoping.