The present investigation examined the relationships between perspective taking and reasoning about justice and identified the influence upon moral development, in order to discern practical implications for moral education of children. One hundred twenty children living in Seoul and Kyung-gi provinces were tested using the “Distributive Judgement Scale(Enlight, 1981)”, “Conflicting Desire Task(Moor, 1995)” and the “False Belief Task (Perner, 1983)”. The results showed that distributive justice reasoning is more related with cognitive metarepresentation(=.31(p<.01) as compared with emotional metarepresentation (=.19(p<.05). Distributive Justice reasoning significantly differs by age group(p<.01). Emotional and cognitive representation ability were also shown to significantly differ by age group. Most 3-year-old children failed metarepresentation task. 4-year-old children showed a higher response rate in cognitive metarepresentation(65%) than accidental level(50%), whereas in emotional metarepresentation they showed a lower proper response rate(47.5%). Most 5-year-old children passed the metarepresentation task. Generally performance on cognitive metarepresentation is higher than on emotional metarepresentation, but when the age variable was controlled, there was no significant difference in homogeneity test of odds of cognitive and emotional metarepresentations(2=1.54, df=2, p=.46).