Vietnamese is one of the Austroasiatic languages. The Austroasiatic languages generally do not have tones. However, unlike other Austroasiatic languages, Vietnamese has tones. A French scholar, Haudricourt discovered that the Vietnamese tones which correspond to the Middle Chinese Rising and Falling Tones correspond to final consonant -? and -h, from earlier -s, in other Austroasiatic languages. He said that the vanishment of a final glottal stop -? produced a rising tone and the vanishment of a final aspirate -h(<-s) produced a falling tone in Vietnamese. He also said that this had also been the origin of the Rising and Falling Tones in Chinese. Some scholars agreed on his opinion, and tried to prove his hypothesis right. A Chinese scholar 鄭張尙芳said that ten Korean vocabularies which have a final consonant -s came from the Old Chinese Falling Tone syllables. In this paper, it was examined whether those vocabularies came from the Old Chinese Falling Tone syllables or not. As a result of this research, it was proved that two of ten vocabularies were not adequate examples, and the rest, except one vocabulary, were written with a final consonant ㄷ as well as with a final consonant ㅅ in books published in Joseon Dynasty. That exceptive vocabulary had a final ㅈ. The final consonant ㅅ sounds [t] unless the following sound is a vowel. Therefore, the Entering Tone syllables(-t syllables) were also recorded with final ㄷ, ㅅ, and even recorded with final ㅈ, ㅊ, ㅌ. This means those 10 Korean vocabularies cannot be used as the evidence which shows that the vanishment of a final aspirate -h(<-s) produced a Falling Tone in Chinese.