The purpose of this study is to identify how tales are accepted and embodied as a new work in dance as performing arts, which are getting attention for its rapid growth in the area of cultural industries. Major performances of recently created and performed ancient tales including Baridaegi, Chun-Hyang story, Yeonohrangseohnye are analyzed here. With acceptance of tales into dance, vitality of creation by the eternal word of mouth, rich information contained in each tale and the variety of interpretation showed the possibility of a new interpretation based on the existing perspectives. There are three kinds of acceptances: diversification of narrative techniques of the subject, adoption of the issue of moral values as a topic, and acceptance of tradition and national consciousness. To satisfy the fundamental concern about the universe and human, and to create both worldwide and Korean dance contents, the images of tales are being reinterpreted into a new dimension beyond the boundary of time.