This paper investigates the attitudes of Korean university students toward business ethics. Using a questionnaire developed by Neumann and Reichel, we surveyed Korean university students' attitudes toward business ethics and sought to identify the characteristics of their ethical attitudes. To this end, we compared the ethical attitudes of foreign students with those of Korean students, compared them with groups of blue-collar workers, white-collar workers, and other occupational groups, and compared business major students with non-business major students. The results of the questionnaire data analysis can be summarized as follows: 1) Korean students exhibited ethical attitudes different from those of American, Australian, and Israeli students, and also differed from groups belonging to other occupations, indicating that they possess distinctive characteristics. 2) Business major students differed from non-business major students in their ethical attitudes. 3) Korean students' attitudes toward business ethics were closer to those of the blue-collar worker group than to those of the white-collar worker group.