The main purpose of this paper is to determine refusal differences of people from different cultural backgrounds while using English. The data were collected from three groups of subjects - Americans, Koreans, and Japanese - to compare the ways they perform refusals in terms of three dimensional approaches in semantic formulas: order, semantic contents, and frequency. DCT (Discourse Completion Test) was given in conditions where the subjects had a different status such that the refuser is lower, equal, or higher to the refugee in social status. The research proved that differences in recognizing speech acts of refusals in different cultures could posit problems to L2 learners when producing speech acts in English. The result of the research shows that the refusals depending on the subjects from different cultures had a different order of semantic formula, semantic context, and frequency of apologies, excuses and thanks in refusal contexts. In conclusion, the research suggests that L2 teachers need to teach students to enhance their knowledge of the proper use of speech acts in English. Having enhanced speech acts in the target language in terms of sociolinguistic competence is necessary for avoiding communication errors as well as for establishing a productive ground for various interactions between native and non-native interlocutors of English.