This paper examines pragmatic transfer in the speech act of refusal by Korean learners of English as a Foreign Language (EFL). The participants include 20 university students in Korea. The data were collected from the responses to 12 items of written discourse completion test per participant: six items in English and six items in Korean. The task consisted of four different situations in terms of social status, which elicit refusal responses to request, offer, suggestion, and invitation. The data for refusals both in English and Korean were analyzed according to frequency types of refusal strategies and interlocutor’s social status. Results showed that the making refusals in English and Korean by Korean EFL learners shared similarities in the choice of refusal strategies. However, there were instances of differences between English and Korean refusal strategies. Findings call further research on pragmatic transfer based on the varied English proficiency level thereby considering appropriate teaching methods.