Purpose: The purpose of this study is to identify the factors affecting the role of nurses with regard to the perception of good death, knowledge of advance directives, and stress and attitude toward withdrawing life-sustaining treatment. Methods: Data were collected from 102 nurses working at a general hospital. Data were analyzed by descriptive statistics, independent t-test, one-way ANOVA, Scheffe test, Pearson correlation coefficient, and multiple linear regression using the SPSS 28.0.1.0 program. Results: Educational level (β=.37, p=.001 for bachelor; β=.33, p=.005 for master or higher) and good death perception (β=.22, p=.024) were significant factors of the role of nurses associated with withdrawing life-sustaining treatment. Conclusion: Based on the result of this study, information about awareness of good death should be included in development of an educational program in order to strengthen the role of nurses in withdrawing life-sustaining treatment of patients.