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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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<SEC-DOCUMENT>0001236835-10-000377.txt : 20100823
<SEC-HEADER>0001236835-10-000377.hdr.sgml : 20100823
<ACCEPTANCE-DATETIME>20100823123107
ACCESSION NUMBER:		0001236835-10-000377
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20100630
FILED AS OF DATE:		20100823
DATE AS OF CHANGE:		20100823
EFFECTIVENESS DATE:		20100823

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:		101031878

	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>ANSWERFILE
<TEXT>
<PAGE>      PAGE  1
000 B000000 06/30/2010
000 C000000 0000748691
000 D000000 N
000 E000000 NF
000 F000000 Y
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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
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 94105
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 94105
010 A000002 ALLIANZ GLOBAL INVESTORS FUND MANAGEMENT LLC
010 B000002 801-57798
010 C010002 NEW YORK
010 C020002 NY
010 C030002 10105
012 A000001 BNY Mellon
012 B000001 84-58023
012 C010001 Providence
012 C020001 RI
012 C030001 02940
012 C040001 3027
013 A000001 PRICEWATERHOUSECOOPERS LLP
<PAGE>      PAGE  2
013 B010001 KANSAS CITY
013 B020001 MO
013 B030001 64106
013 B040001 2197
014 A000001 ALLIANZ LIFE FINANCIAL SERVICES LLC
014 B000001 8-13630
014 A000002 ALLIANZ GLOBAL INVESTORS DISTRIBUTORS LLC
014 B000002 8-41811
014 A000003 QUESTAR CAPITAL CORPORATION
014 B000003 8-50174
015 A000001 BROWN BROTHERS HARRIMAN & CO.
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02109
015 E010001 X
015 A000002 CITIBANK N.A.
015 B000002 S
015 C010002 SEOUL
015 D010002 REPUBLIC OF KOREA
015 E040002 X
015 A000003 HONGKONG & SHANGHAI BANKING CORPORATION LTD.
015 B000003 S
015 C010003 SEOUL
015 D010003 REPUBLIC OF KOREA
015 E040003 X
018  000000 Y
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020 A000001 UBS AG
020 B000001 13-3873456
020 C000001     99
020 A000002 CITIGROUP GLOBAL MARKETS KOREA SECURITIES LTD
020 C000002     93
020 A000003 BANK OF AMERICA CORP.
020 B000003 56-0906609
020 C000003     88
020 A000004 NOMURA INTERNATIONAL (HK) LTD.
020 C000004     74
020 A000005 CLSA SECURITIES KOREA LTD.
020 C000005     65
020 A000006 MORGAN STANLEY ASIA LTD.
020 C000006     65
020 A000007 DEUTSCHE SECURITIES ASIA LTD.
020 C000007     58
020 A000008 ABM AMRO HOARE GOVETT ASIA LTD
020 C000008     58
020 A000009 BNP PARIBAS
020 C000009     46
020 A000010 DAISHIN SECURITIES CO., LTD
020 C000010     40
<PAGE>      PAGE  3
021  000000      904
022 A000001 THE GOLDMAN SACHS GROUP, INC.
022 B000001 13-4019460
022 C000001      7969
022 D000001         0
022 A000002 KOREA INVESTMENT & SECURITIES CO. LTD.
022 C000002       514
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<PAGE>      PAGE  4
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<PAGE>      PAGE  5
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<PAGE>      PAGE  9
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087 A010000 The Korea Fund, Inc.
087 A020000 500634209
087 A030000 KF
088 A000000 N
088 B000000 N
088 C000000 N
088 D000000 N
SIGNATURE   LARRY ALTADONNA
TITLE       ASST TREASURER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>koreaaccletter.txt
<DESCRIPTION>ACCLETTER
<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, 2010, in
accordance with the standards of the Public Company Accounting Oversight Board
(United States), we considered the Fund's 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 Fund's
internal control over financial reporting.  Accordingly, we do not express an
opinion on the effectiveness of the Fund's 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 company's 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 company's 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 company's
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
Fund's annual or interim financial statements will not be prevented or detected
on a timely basis.

Our consideration of the Fund's 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 Fund's 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, 2010.

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 19, 2010
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77C VOTES
<SEQUENCE>3
<FILENAME>koreavotes.txt
<DESCRIPTION>VOTES
<TEXT>
Stockholder Meeting Results:
The Fund held its annual meeting of stockholders on October 28, 2009.
Stockholders voted as indicated below:

					  Affirmative     Against       Withheld

Election of Ronaldo A. da Frota Nogueira
Class III to serve until 2012 		   7,253,779      237,532	 115,319
Election of Richard A. Silver
Class III to serve until 2012 		   4,735,717 	  229,526      2,641,387

Messrs. Julian Reid, Christopher Russell and Kesop Yun continue to serve as
Directors of the Fund.
At the annual stockholders meeting, the Board of Directors also solicited the
views of the stockholders regarding whether the Fund should continue in its
current form. The results of the stockholder polling, as shown below, were
nonbinding.

Affirmative 		Against 		Abstain
1,760,976 	       2,613,763 		44,452
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
