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In our article, we explore the concept of «Labor», which is one of the central fragments of the language culture – of the Russian, English/American, and Korean linguistic communities. The article uses a value approach to identify ethno-specific cultural concepts of attitudes towards work and labor activity in three languages. We have made an attempt to carry out a comparative analysis of Russian, English and Korean proverbs from the standpoint of the attitude of the three peoples to work. The research was conducted on the material of Russian, English and Korean proverbs. Proverbs most clearly illustrate the image and way of life, geographical location, the history of an ethnic group, traditions of a particular community united by one common culture. In our article, we use a value approach to identify ethno-specific cultural concepts of attitudes towards work and work activity in three languages. The article attempts to carry out a comparative analysis of Russian, English and Korean proverbs from the standpoint of the attitude of the three peoples to work. The material for the study was proverbs of the three languages, selected from lexicographic sources as a result of a continuous selection according to the thematic principle. А comparative study of the paremiological units of the concept "Labor" in the three languages under consideration showed similarities prevailing over differences at the semantic level. The material analyzed by us allows us to conclude that labor, work, and their qualitative performance have been positively evaluated and are being evaluated in society. Positive and negative assessment of labor is possibly associated with different understanding of the same concept by different social groups of people. The practical significance lies in the fact that the materials and main provisions of the work can be used in the course of lectures on lexicology and phraseology of the Russian language, as well as for reading special courses and conducting special seminars on relevant topics.