An annotation model of a non-native speech database has been devised, wherein English is the target language and Korean is the native language. The proposed annotation model features overt transcription of predictable linguistic information in native speech by the dictionary entry and several predefined types of error specification found in native language transfer. The proposed model is, in that sense, different from other previously explored annotation models in the literature, most of which are based on native speech. The validity of the newly proposed model is revealed in its consistent annotation of 1) salient linguistic features of English, 2) contrastive linguistic features of English and Korean, 3) actual errors reported in the literature, and 4) the newly collected data in this study. The annotation method in this model adopts the widely accepted conventions, Speech Assessment Methods Phonetic Alphabet (SAMPA) and the TOnes and Break Indices (ToBI). In the proposed annotation model, SAMPA is exclusively employed for segmental transcription and ToBI for prosodic transcription. The annotation of non-native speech is used to assess speaking ability for English as Foreign Language (EFL) learners.