The number of used batteries is expected to dramatically increase in the near future due to the expansion of the electric vehicle (EV) market globally. Accordingly, the Korean government has improved the supporting structures for the recycling system for used batteries, and in particular, in the field of repurposing, various studies are being conducted with a focus on effective evaluation methods that can secure the performance and safety of batteries after use. The repurposing of used batteries is mostly adapted in the field of energy storage systems for normally used EV batteries and a total inspection before repurposing is required due to battery characteristics that can vary depending on the operational environments of and accidents involving medium- and large-sized batteries for EVs and energy storage systems (ESSs) that have been occurring continuously for the past few years. Therefore, this paper investigates the operating mechanisms of the internal resistance test method and implements a test device for middle- and large-sized cells and packs. Based on the proposed test method, the internal resistance of nickel manganese cobalt (NMC)-type commercial large batteries is analyzed according to the SOC (state of charge), SOH (state of health), ambient temperature, and connection degradation of batteries. The distribution degrees of the alternative current (AC) internal resistance (IR) and direct current (DC) internal resistance (IR) measurement methods under state of health (SOH) test conditions are about 7% and 50%. It was found that the DC IR measurement method is more effective in diagnosing battery cell degradation. The distribution degree of DC IR measurements for the degraded connection condition shows an increase of less than 1% regardless of the state of charge (SOC), while the distribution degree of the AC IR measurements shows an increase of up to 319%, indicating that the AC IR method is more effective than the DC IR method in identifying connection degradation. It is confirmed that the proposed method is effective in internal resistance measurement and safety evaluations for the repurposing of batteries.