This study focus on the itemized discussion for compiling learner’s dictionary of Korean symbolic words for foreigners. The entries of the dictionary is set by symbolic words included in Yonsei Korean dictionary and textbooks using in the major language institutes in Korea. As a prior tasks of setting the entries of dictionary we introduced the criteria for homonym and polysemy and examined the practical problems occurred in applying the criteria. Then we suggested the principle of selecting basic lexical entries and the explanatory method of consonants and vowels alternation’s meaning and their different usages. There are several problems in subclassifying symbolic words into onomatopoeia and mimetic words. To resolve the problems, we redefined the subcategories of symbolic words. We also classified synonymous symbolic words into subtypes and proposed the way to distinguish the synonymous meaning of symbolic words. Additionally we suggested the way to presenting the usages of symbolic words concerning with the features of them as a adverb having restriction. The information of suffix combination was suggested emphasizing that symbolic words enrich expressions in Korean by derivation into verbs and the measure to maintain the consistency of meaning explanations was proposed by aggregating author’s advanced researches.