EXHIBIT 12.2


                                 CERTIFICATION


I, Suk Joo Ko, certify that:


         1.       I have reviewed this amendment no. 1 to the annual report
                  on Form 20-F/A 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 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, 2004



/s/ Suk Joo Ko
-----------------------------
Suk Joo Ko
Director of Accounting Team;
Currently performing the role of Chief Financial Officer