CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
Shinhan Accounting Corporation
May 24 2005
Meridian Co., Ltd.
4F, Heungseong Bldg., 197-3
Jamsilbon-dong, Songpa-gu
Seoul, Korea
We hereby consent to the incorporation by reference in the Registration Statement on Form S-8, of our report dated April 2, 2004, with respect to the financial statements of Meridian Co., Ltd., included in its report 20-F, filed with the Securities and Exchange Commission on July 30, 2004, which has been incorporated by reference in its entirety in the Registration Statement on Form S-8:
April 24, 2005
International Department Partner
/s/ Jong-man Choi
Shinhan Accounting Corporation