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A Study on the Indirect Refusal in Speech: Focusing on the Polite Expressions of Thais Learning the Korean Language. The Korean Language and Literature, Vol.138. This paper, which considers strategies employed in indirect refusals in speech in both Thai and Korean, aims to reveal the characteristics of polite expression in Korean by examining indirect refusals in speech among Thais who learn Korean. An 8-question survey was administered to 30 Thais learning Korean. Data analysis showed that it is necessary to describe the following in greater detail: what Thai learners think of as politeness in dialogue, their strategies inemploying In direct refusal in speech, and their use of polite expressions. The degree of politeness for these learners is significantly related to their Korean language abilities, their closeness with the listener, the sense of burden they feel, and the power relations between the speaker and listener, among other factors. This study adds additional depth to existing studies. It was reaffirmed that in the study of politeness among learners of a foreign language, situational and socio-linguistic characteristics are highlighted.