Аннотация
The article explores the semiotic aspects of the theory of cultural transfer, translation, and (non)translation, with a specific focus on the translator's comment. It unravels discursive and interpretative concepts that illuminate the transformation of an original text into a secondary text, encompassing reception, interpretation, cultural transfer, and literary translation, showcasing their interdependence and connection. The analysis centres on the literary translation of texts by Daniil Kharms, portraying it as a process where the social and aesthetic practices of both the translator and the reader manifest in the creation and perception of a secondary text. The study scrutinizes literary translation as a linguistic and creative endeavour, illustrating the meticulous approach of the translator Kim Jung A in authentically representing the author's ideology and aesthetics. Furthermore, the article, for the first time, unveils the ways in which the aesthetics of the absurd are culturally transferred into a foreign context, specifically in the translations of stories and "cases" by Kharms into Korean. It delves into the implementation of translation transcreativity, providing concrete examples of translation solutions in the Russian-Korean language pair. The research not only analyzes the real implementation but also explores possible avenues for transferring the aesthetics of absurd literature in contemporary translation practices.