This article provides an analysis of Korean adverbial case constructions from a Cognitive Grammar viewpoint. I argue that nominative-marked adverbials are the result of the setting-subject construal of the adverbial. Accusative-marked adverbials, then, are construed as a location, which is part of the setting. I also argue that the notion of setting-subject is associated with the imperfective construal of a given situation in conjunction with the subject’s lower degree of topicality. Conversely, the locational interpretation of an adverbial is tied to the perfective construal of a situation and a higher degree of topicality of the subject.