This study examines how English plosives were perceived by Korean speakers by analyzing the Korean transliteration of English words in Ji-seok-young’s Ahakpyeon, a foreign language learning book published in the modern era. While English plosives have a voiceless and voiced opposition, Korean plosives have a plain, tense, and aspirated opposition. In addition, phonetic realization depending on the phonological environment and Syllable Structure Constraints differ. The Hangul transcription in Ahakpyeon corresponds English voiceless plosives to Korean aspirated sounds, and voiced plosives to tense sounds (‘s(ㅅ)’ series compound characters) and plain sounds. Voiceless plosives are transcribed in aspirated initial consonant, plain final consonant, Jungcheol(double spelling). Most of them are written as aspirated consonants because English voiceless plosives are pronounced as aspirated consonants at the beginning of the word where the phoneme discrimination is strongest. While plosive is pronounced not released at the end of syllables in Korean, released in English, so a vowel was inserted at the end of words to indicate the perceived released. The Jungcheol transcription seems to be a result of the long closure duration of voiceless plosives, their ambisyllabicity, and the tendency of Korean Jungcheol orthography at that era. Voiced plosives tended to be transcribed as ‘s(ㅅ)’ series compound characters in the initial of words, and as plain sounds in the middle and end of words. The plain plosive in Korean is pronounced as a voiceless sound in the beginning of words, and as a voiced sound between voiced sounds. Between voiced sounds in the middle of the word, voiced plosives in English and plain plosive in Korean are phonetically identical, so voiced plosives are transcribed as plain. At the end of the word, they are written as plain with inserting vowel to create a phonological condition between voiced sounds. In the beginning of words, voiced plosives are transcribed as compound characters with ‘s(ㅅ)’ because of the Phonetic difference between voiced plosives in English and plain plosives in Korean.