In recent years, domestic creative performances have been successful and the number of domestic and foreign visitors has increased, which has a positive impact on the inbound market. Therefore, in order to contribute to the revitalization of performance tourism, this study analyzed the value system of visitors to performances, and compared the value system between the two groups. To this end, this study used the means-end chain theory to identify the process of selecting online and video-type viewing and visiting the performance hall during COVID-19, and ultimately to identify the process of choosing to visit the performance hall rather than online and video-type viewing. The questionnaire items(attributes, results, and values) conduction in-depth interviews with three online and video-type visitors and three concert hall visitors. After that, 167 data were collected and analyzed through a structural questionnaire, and the results were presented as two implication matrices and three value maps. Finally, it was found that "healing" was an important value for consumers visiting the concert hall, and benefits were "new experiences," "healthy and beneficial hobbies," and "daily escape."