This study focuses on an empirical analysis on Refusal Expressions – proposal,request, refusal - on the basis of the data in Korean and Japanese drama. The largestcategory is divided into two of direct and indirect representations, which are dividedinto seven sub-classes again. 7 Semantic Formulas- <avoidance> and <others>were divided into 4 and 6, and then applied to the classification of refusal expressions. As a result, a researcher found out that both South Korea and Japan used <direct>and <reason> many times by top 2. As other results, I could find out the resultthat <request action> in Korea, <apology> <ambiguousness, hesitance> in Japan. The following reasons for refusal expressions of the center of the structure wereanalyzed. As a result, in the case of Korea, there is a structure noticeably using<reason> at the scene of recommendation. In addition, the study show us a patternthat their close relationships used less <reason> than relationship not to close. Thereis the second most common structure - <direct+ reason> or <reason+ direct>, thefollowing structure, <apology + reason> or <reason + apology> was confirmed. In the case of Japan, the structures of <direct+ reason> or <reason+ direct> ranktop 1. The top 2 is the structures <apology+ reason> or <reason + apology> ofthe structure respectively. The structure of Korea by the top 2 has been shown thesame structure. I compared markers of Korea and Japan with putting on reasons. As a result, they used most <proposition type> -Korea 41.4%, Japan 36.7%. Secondly, Korea <seo(yo) type> 27.2% , Japan (<kara type> 18.4% were accountedfor by the next ranking. Thirdly, this showed that in case of Korea <neonde type>19.2%, Japan <te type> 12.2%, <node type> 10.2%. As a result in relation to Koreanand Japanese drama since 2005, this study has showed that both countries have alittle difference but used often directly refusal expressions in both Korea and Japan.