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In this paper we describe a Korean part-of-speech tagging approach using disambiguation rules for ambiguous word and statistical information. Our tagging approach resolves lexical ambiguities by common rules, rules for individual ambiguous word, and statistical approach. Common rules are ones for idioms and phrases of common use including phrases composed of main and auxiliary verbs. We built disambiguation rules for each word which has several distinct morphological analysis results to enhance tagging accuracy. Each rule may have morphemes, morphological tags, and/or word senses of not only an ambiguous word itself but also words around it. Statistical approach based on HMM is then applied for ambiguous words which are not resolved by rules. Experiment shows that the part-of-speech tagging approach has high accuracy and broad coverage.