Document:

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 OfficerEXHIBIT 10.3

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350

In connection with the Annual Report of Mirae Corporation on Form 20-F for the
year ending December 31, 2002, as filed with the Securities and Exchange
Commission on the date hereof, I, Hyung Yun Lee, Chief Executive Officer of the
Company, certify, pursuant to Section 18 U.S.C. 1350, as adopted pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of
the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.

Date: June 30, 2003

/s/ Hyung Yun Lee
------------------------
Hyung Yun Lee
Chief Executive OfficerEXHIBIT 10.4

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350

In connection with the Annual Report of Mirae Corporation on Form 20-F for the
year ending December 31, 2002, as filed with the Securities and Exchange
Commission on the date hereof, I, Soon Do Kwon, Chief Financial Officer of the
Company, certify, pursuant to Section 18 U.S.C. 1350, as adopted pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of
the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.

Date: June 30, 2003

/s/ Soon Do Kwon
------------------------
Soon Do Kwon
Chief Financial Officer_____________ __, 2003

Mr. E. Van Cullens
Chief Executive Officer
Westell Technologies, Inc.
750 N. Commons Drive
Aurora, Illinois  60504

Dear Van:

         I am pleased to advise you that the Compensation Committee of the Board
of Directors of Westell Technologies, Inc. (the "Company") has approved a
deferred incentive compensation program for you effective for the Company's
fiscal year ended March 31, 2004 and subsequent fiscal years.

         The amount of deferred incentive compensation to be awarded to you in
each year you serve as Chief Executive Officer of the Company shall be based on
the Company's Consolidated Net Income Before Income Taxes as set forth in the
Company's audited financial statements for March 31, 2004 and subsequent fiscal
years plus any gain on the sale of the Company's interest in Conference Plus,
Inc. The amount of the award shall be determined in accordance with Exhibit A
attached to this letter.

         Your rights to the deferred compensation awarded to you under this
program shall vest on March 31, 2006 if you are employed by the Company on that
date. Any amounts earned

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Mr. E. Van Cullens
_____________ __, 2003
Page 2

by you in the fiscal years ending after March 31, 2006 will be fully vested at
the time the amounts are determined as set forth above. The amounts earned under
the program will also be fully vested in the event of your death or termination
of employment by permanent and total disability prior to March 31, 2006 or upon
a change in control of the Company (as defined in the Company's employment offer
to you dated June 28, 2001). Any amounts which you may earn under the program
prior to March 31, 2006 will be forfeited if you terminate employment in any
other manner prior to that date.

         Unless you elect otherwise, the deferred incentive compensation earned
by you and vested hereunder will be paid to you upon your retirement or other
termination of employment. You may elect to receive part or all of any amounts
earned and vested hereunder on a date or dates earlier than your retirement or
other termination of employment. Any such election must be made on or before
September 30, 2005. You may amend your election to further defer receipt of
amounts earned under the program to a later date by providing the Company
written notice not less than six months prior to the date the first payment is
otherwise due to be made under the program.

         Your vested earnings under this program will be paid to you either in a
lump sum or in equal installments over a period of not more than ten years, as
you may elect. Installment payments will bear interest at a rate equal to the
yield on 90-day securities of the United States, or any agency or
instrumentality thereof.

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Mr. E. Van Cullens
_____________ __, 2003
Page 3

         Any amounts you earn under this program will be credited to a
bookkeeping account on the Company's books. The amount credited to this account
will be treated as if it were invested in accordance with the directions given
by you to the Company from time to time pursuant to the form of direction
attached as Exhibit B to this letter. The balance in the account will be
adjusted at the end of each calendar quarter while you are employed to reflect
any earnings or losses from these deemed investments.

         The Company shall establish a rabbi trust and pay to the trust from
time to time an amount equal to any amount earned under the deferred incentive
compensation program as determined in accordance with Exhibit A. The amounts
contributed to the rabbi trust may be invested by the trustee to fund the
Company's obligations to make the deferred payments to you under the program.

         Notwithstanding the foregoing, the balance in your deferred
compensation account will be paid to you in a lump sum within 30 days after a
change in control of the Company or within 90 days after your death or
termination of employment by permanent and total disability.

         The Compensation Committee shall have the right to accelerate the
payment of vested amounts earned under this program in the event of substantial
hardship to you arising out of your mental or physical disability or that of any
member of your immediate family, the death of a family member or such other
cause as the Committee shall, in its sole discretion, determine to be a
substantial hardship.

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Mr. E. Van Cullens
_____________ __, 2003
Page 4

         You shall also have the right to withdraw any and all vested amounts
earned under this program (including any deemed earnings thereon) at any time
even though you are not otherwise entitled to withdrawal, provided that 5% of
the amount withdrawn shall be forfeited to the Company.

         Your rights under the program will not be assignable by you or
otherwise transferable. However, you may designate your beneficiary or
beneficiaries to receive payments due under the program in the event of your
death. Your beneficiary designation will be effective only upon filing with the
Company's [Director of Human Resources]. A beneficiary designation form is
attached. In the event of your death without having designated a beneficiary,
any remaining unpaid amounts credited to you under the program will be paid to
your estate.

         This program shall be interpreted under the laws of the state of
Illinois.

                                Very truly yours,

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                                            EXHIBIT A

           Consolidated             Deferred Compensation
           Income Before                                            Cumulative
           Income Taxes*              Rate        Max Award           Maximum
           ------------               -----       ----------          -------

         Up to $2,500,000             5%          $125,000             $ 125,000

         Next  $3,750,000             4%          $150,000             $ 275,000

         Next  $6,250,000             3%          $187,500             $ 462,500

         Next  $6,250,000             2%          $125.000             $ 587,500

         Next  $6,250,000             1%          $ 62,500             $ 650,000

*Plus any gain on the sale of the Company's interest in Conference Plus, Inc.

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