This chapter presents an overview of Korean intonational structure and proposes a revised version of K -ToBI (Korean TOnes and Break Indices), a prosodic transcription convention for Seoul Korean. In the new version of K-ToBI, a tone tier is separated into two tiers: a phonological tone tier and a phonetic tone tier. A phonological tone tier labels tones marking the prosodic structure of an utterance, and a phonetic tone tier labels individual tones of an AP and an IP conforming to the surface pitch contour. Labelling surface tonal patterns will provide us data to test the underlying tonal patterns and to build phonetic implementation rules.