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Coronavirus disease (COVID-19) has impacted the whole world in a very negative way. All donor countries have faced the most difficult situations, being forced to cut their budget for humanitarian and development assistance. In this experiment-like situation, we want to understand the behavior of donors. As a representative case, South Korea is examined. In this period of crisis, South Korea has provided other countries with a diagnosis kit of COVID-19 and personal protective equipment such as masks for humanitarian assistance. In addition, it has dramatically increased the support for health-related development projects. In this paper, we attempt to analyze the efforts of South Korea to support other countries to cope with COVID-19 by providing humanitarian and development assistance. By using the newly constructed data of humanitarian assistance and health-related development projects regarding COVID-19, we show that South Korea has provided this assistance because of political and economic reasons such as historical relations, existing diplomatic ties, and economic closeness with recipients rather than humanitarian reasons.