The purpose of this study is to investigate how the national cultural of Taiwan and Korea affect the service quality of international tourist hotels to Taiwanese and Korean customers. Explores whether it will affect Taiwan and South Korean consumers' perception of national cultural and service quality of international tourist hotels. As personal income and leisure time increase, consumer desires also increase, and service quality becomes more diverse and advanced. Quality service is an important means of maintaining a lasting relationship between a hotel and its customers. Not only is it a process of economic growth, but the cultures are similar, but there are cultural differences between the two countries. The mutual visits of more than 1 million tourists from the two countries have become important customers of the hotel industry of the two countries. But few studies have compared the quality of hotel services between the two countries based on national cultures. It is necessary to find suitable services for the two cultures and study how to obtain better service quality. The study surveyed customers staying in four- and five-star hotels in Taiwan and South Korea. A total of 250 questionnaires from Taiwan and Korea were distributed, total of 200 valid questionnaires used as data for this study. The data collected through the survey were analyzed using SPSS. This study found that the higher the national education level of Taiwanese and Korean consumers, the higher the awareness of service quality. Taiwanese consumers place more emphasis on service quality than Korean consumers. Results of this study suggest that even if a hotel provides the same service to consumers, consumers' perceptions of service quality may vary by national culture, so hotels need to understand the cultural differences in each country.
