Background: The process of language translation, adaptation, and cross-cultural validation of tools for use in multiple countries requires the adoption of well-established, comprehensive, and rigorous methodological approaches. Back translation, which is the most recommended method, permits the detection of errors in the translation and the identification of words or phrases that cannot be accurately or literally translated. Objects: The aim of this study was to verify the content validity of a Korean version of a Balance Evaluation Systems test (BESTest) by using a back-translation method. Methods: This research was conducted in six steps: 1) translation of the BESTest into Korean, 2) evaluation of the translation conformity of Korean-translated BESTest, 3) evaluation of the degree of translation comprehension, 4) back translation of Korean BESTest, 5) evaluation of the technical and conceptual equivalence, and 6) completion of the Korean version of BESTest by the translation verification committee. Results: In this study, Korean version of the BESTest achieved a rating of more than 3 (moderate) for translation comprehension, and technical equivalence and conceptual equivalence of back translation were evaluated as 3 (moderate) or more. Conclusion: The Korean version of the BESTest has proven content validity and is an appropriate tool to measure balance function.