This study aims at analyzing the structure and function of formal e-mail texts between companies written by native Korean speakers. One hundred and fifty analyzed e-mails were collected from eighteen companies. At the front of the e-mail, it appeared ‘receiver, carbon copy and subject’. In the case of subject, subjects relevant to the contents had a higher frequency. According to the research, it was found that a general formal e-mail text structure was ‘opening(greeting and introduction), the body of the text, and closing(greeting and signature)’. The analysis of function is following Brinker, K.(1994). As a result of analysis, all of the analyzed e-mails are divided into three main functions: appeal function, information function and obligation function. And corresponding expressions are different according to the different function. As a basic research, this study will offer data for latter research of e-mails written by Chinese learners of Korean.