The aim of this study was to develop retorted samgyetang marinated with different levels of soy sauce and processed at different F 0 (thermal death time at 121℃) values. The tested marinade series comprised different percentages of soy sauce in water (0%, 25%, and 50% [w/w]) containing a fixed concentration of sodium tripolyphosphate (0.3% [w/w]). Following marination, samgyetang was prepared and subjected to retort processing, until an F 0 value of either 8 or 29 was achieved. Meat quality analysis of the breast meat, sensory evaluation, and aroma analysis were performed as indicators of acceptability. The meat pH decreased as the soy sauce content increased, regardless of the F 0 value. The shear force value significantly decreased as the concentration of soy sauce increased, but increased as the F 0 value increased (p < 0.05). Lipid oxidation was not affected by marination, but increased significantly as the F 0 value increased (p < 0.05). The proportion of polyunsaturated fatty acids decreased significantly (p < 0.05) as the F 0 value increased. The total alkane content decreased as the F 0 value increased (p < 0.05). Changes in the total volatile sulfur compound and 2-butyl-1-octanol content were affected by soy sauce marination. Marination using 25% soy sauce and retort sterilization, until an F 0 value of either 8 or 29 was achieved, improved the acceptability of samgyetang. Therefore, marination using 25% soy sauce and retort sterilization until an F 0 value of 8 is the process recommended for developing a soy sauce-flavored, retorted samgyetang product of acceptable quality.