This study analyzed the cross-cultural pragmatic similarities and differences of refusal speech acts between 75 Korean and 74 Dutch speakers aged 40–50. A survey including 8 different refusal situations was designed in Korean and Dutch languages and distributed to each group respectively. The respondents were asked how they would speak in the given situations of refusal. The results revealed significant differences in the overall frequencies of direct, indirect, no refusals and adjunct expressions, with the Dutch speakers producing more in direct refusals and adjuncts, the Korean speakers producing more in indirect refusals and no refusals. While the pattern of indirect refusal strategies was more similar than different, the Korean speakers used more 'regret' strategies and the Dutch speakers used more 'acceptance as a refusal' strategies than their counterparts. This study also explored what caused the results and what the results could tell us about their cultural differences, and the contrast of individualism and collectivism was presumed to be one of the most salient cultural dimensions that could help find the answer to the questions.