The Korean language has a number of expressions about Ki (氣) and Do (道); we often hear, write, and understand expressions such as `ki-ka sey-ta (strong-minded)` `ki-ka yakha-ta (weak-minded)`, `doin (guru)` `do-lul tak-ta (cultivate oneself).` Language and culture are closely related from the point of cultural linguistics and linguistic anthropology. The fact that a language contains many expressions about a certain phenomenon means that there exists a related culture. The fact that Korean utilizes Ki and Do in its vocabulary means that there is a cultural significance in it. This paper examines the relationship between breathing, Ki and Do, specifically how ki is made in our body through breathing and how the Ki is related to Do. Taekuk Breathing, which is a kind of `Tanjun breathing`, gathers Ki towards lower tanjun and moves it around the Kido in our body. We can reach the level of do through Kido. I believe that it is important to grow our Ki and Do physically and mentally in this modern society. This paper will explain why it is so and what `Taekukjungdo` is striving for in this respect.