<SEC-DOCUMENT>0001410368-15-000936.txt : 20150825
<SEC-HEADER>0001410368-15-000936.hdr.sgml : 20150825
<ACCEPTANCE-DATETIME>20150825122202
ACCESSION NUMBER:		0001410368-15-000936
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20150630
FILED AS OF DATE:		20150825
DATE AS OF CHANGE:		20150825
EFFECTIVENESS DATE:		20150825

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:		151072545

	BUSINESS ADDRESS:	
		STREET 1:		ALLIANZ GLOBAL INVESTORS FUND MANAGEMENT
		STREET 2:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-3000

	MAIL ADDRESS:	
		STREET 1:		ALLIANZ GLOBAL INVESTORS FUND MANAGEMENT
		STREET 2:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>koreaanswer.fil
<DESCRIPTION>ANSWER FILE
<TEXT>
<PAGE>      PAGE  1
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001 A000000 THE KOREA FUND, INC.
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012 A000001 AMERICAN STOCK TRANSFER & TRUST COMPANY LLC
012 B000001 84-00416
012 C010001 BROOKLYN
012 C020001 NY
012 C030001 11219
013 A000001 PRICEWATERHOUSECOOPERS LLP
013 B010001 KANSAS CITY
013 B020001 MO
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013 B040001 2197
014 A000001 ALLIANZ GLOBAL INVESTORS DISTRIBUTORS LLC
014 B000001 8-041811
<PAGE>      PAGE  2
014 A000002 PIMCO INVESTMENTS LLC
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014 A000003 PIMCO DEUTSCHLAND GMBH
014 B000003 8-00000
014 A000004 ALLIANZ LIFE FINANCIAL SERVICES, LLC
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014 A000005 QUESTAR CAPITAL CORPORATION
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015 C010001 KANSAS CITY
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015 A000002 HONGKONG AND SHANGHAI BANKING CORP.
015 B000002 S
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015 D010002 REPUBLIC OF KOREA
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015 A000003 DEUTSCHE BANK
015 B000003 S
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020 A000002 GOLDMAN SACHS GROUP, INC.
020 B000002 13-4019460
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020 A000003 KOREA INVESTMENT AND SECURITIES
020 C000003     49
020 A000004 ING GROUP NV
020 C000004     40
020 A000005 CREDIT SUISSE GROUP
020 B000005 13-5659485
020 C000005     29
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020 C000007     25
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SIGNATURE   LAWRENCE G. ALTADONNA
TITLE       ASST TREASURER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>KoreaAuditorsletter.txt
<DESCRIPTION>ACCOUNTING LETTER
<TEXT>


Report of Independent Registered Public Accounting Firm


To the Board of Directors and Stockholders 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, 2015, 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 fund'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 fund'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 fund;
(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 fund are being made only in accordance with authorizations of
management and directors of the fund; and (3)  provide reasonable assurance
regarding prevention or timely detection of unauthorized acquisition, use or
disposition of a fund'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, 2015.

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

Kansas City, Missouri
August 24, 2015
</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 30, 2014.
Stockholders voted as indicated below:


					    Affirmative	  Against   Abstain
Re-election of Christopher B. Brader -
Class II to serve until 2017	 	     6,505,432 	  178,546    76,559


Ms. Marran H. Ogilvie and Messrs. Joseph T. Grause, Jr., Julian Reid and
Richard A. Silver continue to serve as Directors of the Fund.

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
