A row of goosestepping Chinese honour guards received lacquered wooden boxes, each containing one set of remains, from their counterparts during a ceremony at Incheon airport.
Beijing deployed millions of soldiers in the 1950-53 conflict, saving the fledging North from defeat by US-led UN forces and South Korea.
More than 180,000 Chinese soldiers are estimated to have died in the war.
"(We) appreciate the friendship and good will that South Korean people and media have shown regarding the repatriation of Chinese soldiers' remains," Sun Shaocheng, China's vice minister of civil affairs, was quoted as saying at the ceremony by Yonhap news agency.
The latest transfer came even as Seoul and Beijing are at odds over the deployment of the US Terminal High Altitude Area Defense (THAAD) battery to South Korea, which China sees as compromising its own capabilities.
Beijing has imposed a series of measures seen as economic retaliation, including closures of South Korean-owned stores and a ban on tour groups going to its neighbour.
Seoul and Washington say the system is solely aimed at defending against the North's nuclear and missile threats.
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