The purpose of this study is to identify the differences in user behaviors and cultural tendencies which will develop a cultural evaluation frame work for mobile phone design among countries in the mobile telecommunication market. Cultural taxonomy helps the understanding of cultural differences. To help understand the Asian market more clearly, a brief overview of Geert Hofstede's findings (Individualism, Uncertainty avoidance, Power distance, Masculinity, and Long-term orientation) and the K.P. Lee's Cultural Variables (Way of Task Handling, Temporal Perception, Conception of Nature, Adherence to rules, Relationship with Human, Nature of Human Activity, Message Contexting, and Expression of Emotion) for the index of different cultures was used in this study. This research is based on an online survey in three countries (Korea, China and Japan), summarizing the responses of questionnaire about user preferences, and behavioral perceptions of UI Design of mobile phones. The result of this research identified the differences and similarities among countries clearly, reorganized the cultural variables. After comparing values of author's value from online survey and two other variables, this study found that Hofstede's and KP Lee's are very meaningful to identify cultural-based national characteristics. This verifies that differences of usage behavior and preference for mobile phone reflect cultural perspectives. This cultural research is the key to understanding these needs and to providing the companies with advanced market positioning. This study should not stop at a simple cross-national comparison but be a cultural comparison framework for giving companies a clear future direction for globalization-based design development.