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This paper is intended to analyze the relation between illocutionary acts and visual codes in TT. The analyzed material uses an American-English film with Korean subtitle, Must Love Dogs(2005). The existing studies on speech acts have mainly been developed in field of linguistics. Those without visual codes were the insipid and static approaches depending on utterance contexts. Visual codes enables us to identify what contents are, what speaker intends to do, and utterance situation, etc. With help of them, we tried to analyze illocutionary acts in TT. As the result of analysis, illocutionary acts utterances work with facial expressions, gestures, and objects on scenes, and these factors help to express messages to TT explicitly. Even though there is a big difference between two languages in terms of structures, features, and stylistics, the implicit meanings in ST transferred to TT clearly. Some of them as illocutionary acts are changed from imperatives to interrogatives, and they showed to be more explicit than utterances of ST. The illocutionary acts which have ambiguous meanings can easily be understood with assistant of visual code contents. The relation between illocutionary acts and visual codes operates in subtitling translation simultaneously and shares some meanings each other.