This paper aims at showing how past and non-past cut-off points in Korean and English are corresponding to each other in terms of linguistic generalisation and linguistic diversity with investigating semantic functions of cut-off points of past and non-past through analysing Korean English sentence pairs which are extracted from Korean and English parallel corpus. It can be quantitatively and qualitatively approached that the functions of the cut-off points of the temporal markers take roles in certain ways by examining how they are actually appeared in the sentence pairs of Korean and English expressing the same meaning. The majority of ‘-eot-’ is corresponding to simple past in English. But there are another various interesting usage patterns. For instance, ‘-eot-ue-myeon’ is to past modal expressions in English, ‘-eo ji-eot-’ and ‘-gei doi-eot-’ are to present perfect in English, ‘-eo/-go yiss-eot-’ and ‘-doen joong-yi-eot-’ are to past progressive in English. Korean temporal marker ‘-eot’ tends to have certain patterns of forms(periphrastic constructions) when they correspond to certain English tense and modal categories. The majority of ‘-geit-/-l geot-’could not be said they are corresponding to simple future tense. ‘-geit-/-l geot-’ tend to correspond to past and present modals in English and they are corresponding to from tense markers such as ‘will’ and ‘be going to’ to lexical verbs such as ‘expect’ and ‘wish’. It can be said that Korean future temporal markers ‘-geit-’ and ‘-l geot-’ show the spectrum over the grammatical categories and semantic categories.