A polarization reversal of an electromagnetic wave relating to electron cyclotron resonance in an inhomogeneously magnetized plasma-filled waveguide is investigated by using a one-dimensional code of full wave analysis with cold plasma approximation, and its results are compared with the experimentally observed polarization reversal, which has already been reported [Phys. Rev. Lett., 94, 215001 (2005)]. It is found that the polarization reversal can be reproduced by this code and its results are in good agreement with the experimental ones. The polarization-reversal position is affected by a wavenumber perpendicular to the magnetic-field lines, which is determined by the radial boundary condition between the plasma column and the peripheral vacuum layer in our experiments.