EXHIBIT 10.2

               CERTIFICATION PURSUANT TO RULE 13a-14 or 15d-14 OF
                       THE SECURITIES EXCHANGE ACT OF 1934

I, Soon Do Kwon, certify that:

      1.    I have reviewed this annual report on Form 20-F of Mirae
            Corporation;

      2.    Based on my knowledge, this report does not contain any untrue
            statement of a material fact or omit to state a material fact
            necessary to make the statements made, in light of the circumstances
            under which such statements were made, not misleading with respect
            to the period covered by this report;

      3.    Based on my knowledge, the financial statements, and other financial
            information included in this report, fairly present in all material
            respects the financial condition, results of operations and cash
            flows of the company as of, and for, the periods presented in this
            report;

      4.    The company's other certifying officer and I are responsible for
            establishing and maintaining disclosure controls and procedures (as
            defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal
            control over financial reporting (as defined in Exchange Act Rules
            13a-15(f) and 15d-15(f)) for the company and have:

                  (a) Designed such disclosure controls and procedures, or
                  caused such disclosure controls and procedures to be designed
                  under our supervision, to ensure that material information
                  relating to the company, including its consolidated
                  subsidiaries, is made known to us by others within those
                  entities, particularly during the period in which this report
                  is being prepared;

                  (b) Designed such internal control over financial reporting,
                  or caused such internal control over financial reporting to be
                  designed under our supervision, to provide reasonable
                  assurance regarding the reliability of financial reporting and
                  the preparation of financial statements for external purposes
                  in accordance with generally accepted accounting principles;

                  (c) Evaluated the effectiveness of the company's disclosure
                  controls and procedures and presented in this report our
                  conclusions about the effectiveness of the disclosure controls
                  and procedures, as of the end of the period covered by this
                  report based on such evaluation; and

                  (d) Disclosed in this report any change in the company's
                  internal control over financial reporting that occurred during
                  the period covered by the annual report that has materially
                  affected, or is reasonably likely to materially affect, the
                  company's internal control over financial reporting; and

      5.    The company's other certifying officer and I have disclosed, based
            on our most recent evaluation of internal control over financial
            reporting, to the company's auditors and the

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            audit committee of the company's board of directors (or persons
            performing the equivalent functions):

                  (a) All significant deficiencies and material weaknesses in
                  the design or operation of internal control over financial
                  reporting which are reasonably likely to adversely affect the
                  company's ability to record, process, summarize and report
                  financial information; and

                  (b) Any fraud, whether or not material, that involves
                  management or other employees who have a significant role in
                  the company's internal control over financial reporting.

Date: June 30, 2003


/s/ Soon Do Kwon
------------------------
Soon Do Kwon
Chief Financial Officer