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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 8tlZQwmx2hP+5XsKBdH9QQ==

<SEC-DOCUMENT>0001236835-08-000117.txt : 20080829
<SEC-HEADER>0001236835-08-000117.hdr.sgml : 20080829
<ACCEPTANCE-DATETIME>20080829115714
ACCESSION NUMBER:		0001236835-08-000117
CONFORMED SUBMISSION TYPE:	NSAR-B/A
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20080630
FILED AS OF DATE:		20080829
DATE AS OF CHANGE:		20080829
EFFECTIVENESS DATE:		20080829

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KOREA FUND INC
		CENTRAL INDEX KEY:			0000748691
		IRS NUMBER:				133226146
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		NSAR-B/A
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-04058
		FILM NUMBER:		081047800

	BUSINESS ADDRESS:	
		STREET 1:		ALLIANZ GLOBAL INVESTORS
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105
		BUSINESS PHONE:		212-739-3226

	MAIL ADDRESS:	
		STREET 1:		ALLIANZ GLOBAL INVESTORS
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B/A
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>KOREA ANSWER FILE
<TEXT>
<PAGE>      PAGE  1
000 B000000 06/30/2008
000 C000000 748691
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 Y
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 THE KOREA FUND, INC.
001 B000000 811-04058
001 C000000 2127393369
002 A000000 1345 AVENUE OF THE AMERICAS
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10105
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
007 B000000  0
007 C010100  1
008 A000001 RCM CAPITAL MANAGEMENT LLC
008 B000001 A
008 C000001 801-56308
008 D010001 SAN FRANCISCO
008 D020001 CA
008 D030001 94111
008 A000002 RCM ASIA PACIFIC LIMITED
008 B000002 S
008 C000002 801-67446
008 D010002 HONG KONG
008 D050002 CHINA
010 A000001 RCM CAPITAL MANAGEMENT LLC
010 B000001 801-56308
010 C010001 SAN FRANCISCO
010 C020001 CA
010 C030001 94111
010 A000002 ALLIANZ GLOBAL INVESTORS FUND MANAGEMENT LLC
010 B000002 801-57798
010 C010002 NEW YORK
010 C020002 NY
010 C030002 10105
012 A000001 PNC GLOBAL INVESTMENT SERVICING
012 B000001 84-58023
012 C010001 PROVIDENCE
012 C020001 RI
012 C030001 02940
013 A000001 PRICEWATERHOUSECOOPERS LLP
013 B010001 KANSAS CITY
<PAGE>      PAGE  2
013 B020001 MO
013 B030001 64105
014 A000001 ALLIANZ LIFE FINANCIAL SERVICES LLC
014 B000001 8-13630
014 A000002 RCM DISTRIBUTORS LLC
014 B000002 8-65309
014 A000003 ALLIANZ GLOBAL INVESTORS DISTRIBUTORS LLC
014 B000003 8-41811
014 A000004 DRESDNER KLEINWORT SECURITIES, LLC
014 B000004 8-49647
014 A000005 NICHOLAS-APPLEGATE SECURITIES LLC
014 B000005 8-45406
014 A000006 QUESTAR CAPITAL CORPORATION
014 B000006 8-50174
015 A000001 BROWN BROTHERS HARRIMAN & CO.
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02110
015 E010001 X
015 A000002 CITIBANK, NA
015 B000002 S
015 C010002 SEOUL
015 D010002 KOREA
015 E040002 X
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020 A000001 CITIGROUP GLOBAL MARKETS KOREA SECURITIES LTD
020 C000001    135
020 A000002 KOREA INVESTMENT & SECURITIES CO., LTD.
020 C000002     85
020 A000003 JPMORGAN SECURITIES (FAR EAST) LTD. SEOUL
020 C000003     82
020 A000004 DEUTSCHE SECURITIES ASIA LTD.
020 C000004     68
020 A000005 WOORI INVESTMENT SECURITIES
020 C000005     66
020 A000006 UBS SECURITIES (EAST ASIA) LTD.
020 C000006     44
020 A000007 MORGAN STANLEY ASIA LTD.
020 C000007     38
020 A000008 GOLDMAN SACHS INTERNATIONAL
020 C000008     32
020 A000009 DAEWOO SECURITIES CO., LTD.
020 C000009     31
020 A000010 CLSA SECURITIES KOREA LTD.
020 C000010     30
021  000000      707
023 C000000          0
023 D000000          0
<PAGE>      PAGE  3
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<PAGE>      PAGE  5
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076  000000    21.37
077 A000000 Y
077 B000000 Y
077 C000000 Y
077 D000000 N
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 N
077 J000000 N
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078  000000 N
080 A000000 ST. PAUL MERCURY INSURANCE COMPANY
080 C000000     1250
081 A000000 N
081 B000000   0
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082 B000000        0
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084 B000000        0
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087 A020000 500634100
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<PAGE>      PAGE  9
088 D000000 N
SIGNATURE   LARRY ALTADONNA
TITLE       ASSISTANT TREASURER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>koauditletter.txt
<DESCRIPTION>KOREA ACCT LETTER
<TEXT>
Report of Independent Registered Public Accounting Firm

To the Stockholders and Board of Directors of The Korea Fund, Inc:

In planning and performing our audit of the financial statements of The Korea
Fund, Inc. (the "Fund") as of and for the year ended June 30, 2008, in
accordance with the standards of the Public Company Accounting Oversight Board
(United States), we considered the Funds internal control over financial
reporting, including controls over safeguarding securities, as a basis for
designing our auditing procedures for the purpose of expressing our opinion on
the financial statements and to comply with the requirements of Form N-SAR,
but not for the purpose of expressing an opinion on the effectiveness of the
Funds internal control over financial reporting.  Accordingly, we do not
express an opinion on the effectiveness of the Funds internal control over
financial reporting.

The management of the Fund is responsible for establishing and maintaining
effective internal control over financial reporting.  In fulfilling this
responsibility, estimates and judgments by management are required to assess
the expected benefits and related costs of controls.  A companys internal
control over financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with generally
accepted accounting principles.  A companys internal control over financial
reporting includes those policies and procedures that (1) pertain to the
maintenance of records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of the assets of the company; (2)
provide reasonable assurance that transactions are recorded as necessary to
permit preparation of financial statements in accordance with generally
accepted accounting principles, and that receipts and expenditures of the
company are being made only in accordance with authorizations of management
and directors of the company; and (3)  provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use or disposition
of a companys assets that could have a material effect on the financial
statements.

Because of its inherent limitations, internal control over financial reporting
may not prevent or detect misstatements.  Also, projections of any evaluation
of effectiveness to future periods are subject to the risk that controls may
become inadequate because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the
design or operation of a control does not allow management or employees, in the
normal course of performing their assigned functions, to prevent or detect
misstatements on a timely basis.  A material weakness is a deficiency, or a
combination of deficiencies, in internal control over financial reporting, such
that there is a reasonable possibility that a material misstatement of the
Funds annual or interim financial statements will not be prevented or detected
on a timely basis.

Our consideration of the Funds internal control over financial reporting was
for the limited purpose described in the first paragraph and would not
necessarily disclose all deficiencies in internal control over financial
reporting that might be material weaknesses under standards established by the
Public Company Accounting Oversight Board (United States).  However, we noted
no deficiencies in the Funds internal control over financial reporting and its
operation, including controls over safeguarding securities that we consider to
be material weaknesses as defined above as of June 30, 2008.

This report is intended solely for the information and use of management and
the Board of Directors of the Fund and the Securities and Exchange Commission
and is not intended to be and should not be used by anyone other than these
specified parties.


August 22, 2008
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77C VOTES
<SEQUENCE>3
<FILENAME>kovoting.txt
<DESCRIPTION>KOREA VOTES
<TEXT>
Stockholder Meeting Results:

The Fund held its annual meeting of stockholders on October 24, 2007 which was
adjourned to November 14, 2007. The following matters as presented below were
voted upon by the Funds Stockholders.

						Affirmative	 Withheld
 								 Authority
Re-election of Julian Reid
Class I Director to serve until 2010		 14,328,250	  430,351

Re-election of Christopher Russell
Class I Director to serve until 2010		 14,320,294	  438,307

To approve the amendment to the fundamental
investment restriction on securities lending 	 11,324,520	  207,435

To approve the amendment to the fundamental
investment restriction on commodities and
commodity contracts				 10,984,554	  216,967

Ronaldo A. da Frota Nogueira, Richard A. Silver and Kesop Yun continue to serve
as Directors of the Fund.
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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