This study is a continuing investigation of ‘A comparative study of Nahuatl of Mexico and Korean(1)’, published last year. Its theoretical background was presented in the previous paper, where it was stated that language coincidence between Korean and other language means that they must be satisfied on the linguistic conditions proposed by Korean language professors, under premise of satisfaction of Saussure’ theory, which states that language coincidence means coincidence of signifiant and signifie. The signifier is linear among generations of a same nation. In the previous paper I mainly studied the coincidence between the two languages with focus on noun phrases and verbs, In this study I focus on sentences, comparing different sentences or noun phrases that contain same verbs. By this comparison I want to show that coincidence between Nahuatl and Korean is not a simple occasional phenomenon but linguistically systematic phenomenon based on fundamental feature of the two languages. To this end, five Nahuatl sentences are compared with corresponding Korean sentences by examining morphological coincidence, which is fundamentally based on phonological comparison. This analysis leads to conclusion that Mexican Nahuatl and Korean coincide even in sentences and that follow-up studies should be conducted on a wider scale.