LiNi x Co y Mn z (NCM), one of the most promising candidates for high-capacity cathode materials in Li-ion batteries (LIBs), is synthesized with various amounts of Sn. Sn-incorporated NCM from the resynthesis of NMC in leach liquor containing Sn from spent LIBs is characterized by scanning electron microscopy, energy-dispersive X-ray spectroscopy, X-ray diffraction, X-ray photoelectron spectroscopy, particle strength tests, and electrochemical tests. Sn-incorporated NCM has a globular form, and the uniform distribution of Sn inside cathode materials is confirmed. As Sn is introduced, the (003) diffraction peak tends to shift to a smaller angle and particle breaking strength increases. It is found that Sn-incorporated cathode active materials have better cycle performance and rate capability than pristine cathode active material although the discharge capacity slightly decreases. Because there is a trade-off between decreased discharge capacity and improved cycling and rate performance, the incorporation of Sn in resynthesized NCM should be carefully designed and conducted.