This paper suggests annotation guidelines to build a Universal Dependencies (UD) treebank for Korean. We discuss the part-of-speech annotation of Korean specific-categories such as prenouns, numeral classifiers, and (pre)final endings, and propose how to implement UD scheme in Korean regarding selecting a head and assigning dependency relations to dependents. UD prioritizes content words over functional words since the former exhibits less cross-linguistic variations. In a noun phrase, for instance, a core noun is always a head of the entire noun phrase independently of a language. The rest are treated as a dependent: not only a modifier such as an adjective but also a functional category such as an article, numeral quantifier, demonstrative, and so on. However, when it comes to head-less constructions such as coordination or predicate ellipsis, UD firmly advocates the head-initial strategy. The present application of UD to Korean tries to follow UD’s principles as much as possible. Korean is a head-final language, so that headed constructions are analyzed head-finally. In contrast, head-less ones are tagged head-initially. This might disregard language-specific characteristics from a linguistic perspective, but the strategy allows us to build up a set of treebanks in a cross-linguistically consistent way (i.e., the fundamental purpose of UD).