The purpose of this study is to clear up the relationship of between Miryang Baekjung's play and J.Huizinga's cultural play factors in the viewpoint of intertextuality. Literature analysis was carried out by collecting preceding study materials related to Milyang's society, cultures and J.Huizinga's play cultures as study materials. This study cleared up the relationship among Miryang's cultures, Miryang Baekjung's play and J.Huizinga's play culture factors generated on the basis of elements of Miryang's sociocultural context that formed Baekjung's unique and independent cultures by applying continuous comparison analysis, typological analysis, awareness type analysis and historical and sociological analysis which are comparative sociological analysis methods. Logicality and feasibility of this study result constructed validity and reliability by using reflective subjectivity and expert's discussion and evaluation among the methods of study evaluation. The study results according to this are as follows. First, Miryang's sociocultural context that formed Baekjung's unique and independent cultures was categorized as a geographic element, natural environment element, geopolitical element and social element, and these sociocultural contexts became a base element forming various texts that contain Baekjung's unique and independent cultures. Second, the content expressed in the Miryang Baekjung's play was J.Huizinga's play culture factors, regularity, self-purpose, time space's limitation, free activities, unreality, suggestion and close interrelationship. Third, in the creation process of Miryang Baekjung's play, the play with a farmers' festival character such as diverse play existed as a piece, festival clothes, dancing and labor songs, etc. was transformed into hoe-washing, Kombaegi play, bobongyeo picnic and exorcism play of the handicapped. In addition, because the festival period of exorcism play of the handicapped, which is a farmer's festival, was overlapped with Baekjung which is a Buddhist festival day, the character of a farmer's festival was added in Baekjung, so the text called Miryang Baekjung's play was expressed as Milyang's unique play cultures. Fourth, the comprehensive relationship between Miryang Baekjung's play and J.Huizinga's cultural play forms both spaces by meeting a horizontal axis(co-text) and vertical axis (con-text), so the unique artistry of Miryang Baekjung's play, which is a three-dimensional element, is generated. The Miryang Baekjung's play has a relationship with J.Huizinga's cultural play factors, and forms a comprehensive relationship that has interconnection with all texts existed before Miryang Baekjung's play. Lastly, an analysis on court dance should be achieved in the subsequent study by applying a cultural play theory in the viewpoint of intertextuality . Continuous discussions related to play, culture and dancing would be achieved in the historical and sociological contexts