This study focuses on analyzing the humorous elements in subtitling translation through the target texts of two English-Korean comedy films, Big Momma’s House 2(2006) and Fun with Dick & Jane(2005). Humors can be categorized into three elements such as language, culture, and visual contents in terms of subtitling translation of two comedy films. The element of language refers to pun, wordplay, some gags, and so on. Cultural element is necessary for translators to reconstruct the target text by substitutions, adaptation, or transposition. Lastly, visual content elements like gestures, fighting, facial expressions, and characters' behaviors send humorous messages directly to audiences. In subtitling translation which causes temporal and spatial constraints, we can confirm that humorous elements happened at language, culture, and visual content categories. But this study defines its position that through many materials of comedy films, we need to observe them for universal phenomena. (Hongik University).