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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001236835-09-000134.txt : 20090825
<SEC-HEADER>0001236835-09-000134.hdr.sgml : 20090825
<ACCEPTANCE-DATETIME>20090825154225
ACCESSION NUMBER:		0001236835-09-000134
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20090630
FILED AS OF DATE:		20090825
DATE AS OF CHANGE:		20090825
EFFECTIVENESS DATE:		20090825

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
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-04058
		FILM NUMBER:		091034029

	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
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>ANSWER FILE
<TEXT>
<PAGE>      PAGE  1
000 B000000 06/30/2009
000 C000000 0000748691
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 THE KOREA FUND, INC.
001 B000000 811-04058
001 C000000 2127393371
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
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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 64106
013 B040001 2797
014 A000001 ALLIANZ LIFE FINANCIAL SERVICES LLC
014 B000001 8-13630
014 A000002 ALLIANZ GLOBAL INVESTORS DISTRIBUTORS LLC
014 B000002 8-41811
014 A000003 NICHOLAS-APPLEGATE SECURITIES LLC
014 B000003 8-45406
014 A000004 QUESTAR CAPITAL CORPORATION
014 B000004 8-50174
015 A000001 BROWN BROTHERS HARRIMAN & CO
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02109
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020 C000003     48
020 A000004 UBS SECURITIES (EAST ASIA) LTD.
020 C000004     47
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020 C000005     40
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020 C000006     39
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020 C000007     32
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020 C000008     31
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020 C000009     31
020 A000010 ING GROEP N.V.
020 C000010     29
021  000000      579
022 A000001 WOORI INVESTMENT & SECURITIES AMERICA, INC.
022 B000001 13-3674564
022 C000001        57
022 D000001         0
<PAGE>      PAGE  3
022 A000002 DAEWOO SECURITIES AMERICA, INC.
022 B000002 13-3674844
022 C000002        56
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<PAGE>      PAGE  9
086 F020000      0
087 A010000 The Korea Fund, Inc.
087 A020000 500634209
087 A030000 KF
088 A000000 N
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088 D000000 N
SIGNATURE   LARRY ALTADONNA
TITLE       ASST TREASURER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>koreaaccletter.txt
<DESCRIPTION>ACCOUNTING 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, 2009, 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, 2009.

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


PricewaterhouseCoopers LLP
August 20, 2009

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77C VOTES
<SEQUENCE>3
<FILENAME>koreavote.txt
<DESCRIPTION>VOTES
<TEXT>
Stockholder Meeting Results:

The Fund held its annual meeting of stockholders on October 29, 2008 which was
adjourned to November 5, 2008 and reconvened on November 19, 2008. The
following matters as presented below were voted upon by the Fund's stockholders.

Proposal One:

								  Withheld
						Affirmative	  Authority
Election of Kesop Yun-Class II Director
to serve until 2011 				18,237,639 	  640,493

Messrs. Ronaldo A. da Frota Nogueira, Julian Reid, Christopher Russell
and Richard A. Silver continue to serve as Directors of the Fund.

Proposal Two:
To approve (a) the issuance of Fund shares at a price below net asset value in
connection with a distribution of longterm and short-term capital gains payable
in Fund shares (valued at the lower of market price or net asset value, but in
no event at less than 95% of market price) or, at the election of the
stockholder, in cash, (b) the issuance of Fund shares representing 20% or more
of the Fund's pre-issuance outstanding voting power, and (c) the issuance of
Fund shares to a substantial security holder of the Fund.

Proposal Two, which required the affirmative vote of the majority of
outstanding shares (24,384,856 as of record date, September 4, 2008) of the
Fund, did not have sufficient votes to be approved.

								   Broker
Affirmative 		Against 		Abstain 	  Non-votes

10,978,199 		1,872,486 		135,287 	  5,892,160
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
