In this study, we examine visitor’s importance and destination performance with respect to tourist attractions such as the environment, adventure, social culture, accessibility and relaxation of participants at Mt. Huang and Mt. Seorak respectively. This study identified the demographic characteristics of visitors to both mountain destinations. The researchers used the Importance Performed Analysis (IPA) method to identify the importance and satisfaction levels of various attributes of both Mt. Huang and Mt. Seorak. They identified that the most important attributes sought after related to the natural environment, mountaineering, knowledge and information sharing, value of money and escape from a mundane daily job routine, while the least important would relate to mountain sports and the localities' inviting ambience for both mountain destinations. Using a simple questionnaire sample procedure, 247 visitors were considered in order to determine what the visitor’s deemed to be important, and what was satisfying from a destination performance perspective. SPSS 17 was used to analyze the data in different stages and pilot testing was conducted. The finding of this study can be helpful for tourist decision-makers in the public and private sectors. It is also useful to improve tourism services and to develop strategies for greater tourism promotion to the two destinations. Furthermore, this study can be a powerful source of input for destination promotion and positioning activities.