Thank you for your reply.
I mean, filename in FILE section in CUE.
It's not a problem that opening unicode filenamed CUE file.
A problem is that ImgBurn cannot load the file which is pointed by 'FILE' section in CUE, if there are unicode characters.
For this file(that I attached), it doesn't make an error when I use Windows XP Japanese because its chracter is japanese native character.
But in WinXP Korean, it's not supported by native codepage, so it has to be treated as unicode characters.
I didn't tested this problem in WinXP English edition.
If I change the flac's filename and CUE sheet's FILE section to Latin character, ImgBurn can load flac and even read TITLE and PERFORMER section in unicode properly.
The only problem is FILE section.