Another 143 people were still unaccounted for, the report said.
One hundred and seventy-four people of the 476 on board when the ferry sank on April 16 survived.
Most of the crew survived the capsize and sinking of the Sewol, which went down near Jindo Island on its way from Incheon to the resort island of Jeju.
Twenty of the 29 crew including the ship's captain have been detained on suspicion of various offences.
South Korea's navy releases underwater video of search operations those still missing from the sunken ferry. Reuters video.