This study explores the necessity of developing a Korean cultural textbook targeting students majoring in Korean Studies in Taiwan. In doing so, this study analyzed the needs survey of learners as a part of the fundamental research. This study explores the necessity of developing a Korean cultural textbook targeting students majoring in Korean Studies in Taiwan. In doing so, this study analyzed the needs survey of learners as a part of the fundamental research. To develop the textbook content, the emphasis was placed on assisting learners to study modern Korean society and culture through Korean pop culture and to grasp the essence of Korean culture by developing critical thinking to understand Korean pop culture properly. As a part of the fundamental research for developing a textbook for Taiwanese students majoring in Korean studies, a survey was conducted on 82 learners at two different Taiwanese universities. The purpose of the survey was to identify the key elements and topics of Korean culture that the learners were most interested in. The results confirmed that Taiwanese learners learn the Korean language and culture through popular culture portrayed in the media, and thus the development plan should reflect these survey results by prioritizing topics of learners’ interest.