Exhibit 107

Calculation of Filing Fee Tables

SC TO-I/A

(Form Type)

THE KOREA FUND, INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1 - Transaction Valuation

		Transaction Valuation		Fee rate		Amount of Filing Fee
Fees to Be Paid		-		0.00014760		-
Fees Previously Paid		$15,960,094.95 (a)				$2,355.71 (b)
Total Transaction Valuation		$15,960,094.95
Total Fees Due for Filing						$2,355.71
Total Fees Previously Paid						$2,355.71
Total Fee Offsets						-
Net Fee Due						$0.00

(a) The transaction value is calculated as the aggregate maximum purchase price to be paid for Shares in the offer. The fee of $2,355.71 was paid in full in connection with the filing of the Schedule TO-I/A by The Korea Fund Inc. (File No. 005-36819) on September 17, 2024. This is the final amendment to the Schedule TO and is being filed to report the final results of the offer.

(b) Calculated at $147.60 per $1,000,000 of the transaction value.