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RELATED PARTY TRANSACTIONS (Details) - USD ($)
 3 Months Ended 12 Months Ended
Mar. 01, 2023
Apr. 25, 2022
Feb. 17, 2022
Mar. 31, 2024
Mar. 31, 2023
Dec. 31, 2023
Dec. 31, 2022
Mar. 08, 2024
Feb. 09, 2024
Nov. 13, 2023
Jun. 30, 2023
Jun. 23, 2023
Apr. 29, 2022
Apr. 28, 2022
Aug. 17, 2021
Jul. 30, 2020
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Common Stock, Shares, Issued (in Shares)       2,155,000   2,155,000 1,725,000                  
Common stock, shares issued       $ 216   $ 216 $ 173                  
Common Stock, Par or Stated Value Per Share (in Dollars per share)       $ 0.0001   $ 0.0001 $ 0.0001                  
Number of Shares Issued Per Unit (in Shares)       1   1                    
Short-Term Debt, Average Outstanding Amount           $ 0                    
Founder Shares [Member]                                
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Common Stock, Shares, Issued (in Shares)                               1,437,500
Common stock, shares issued                               $ 25,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)                               $ 0.017
Stockholders' Equity Note, Stock Split       On April 25, 2022, the Company executed a 1.2-for-one stock split, resulting in an aggregate of 1,725,000 Founder Shares held by the Company’s sponsor, of which up to 225,000 Founder Shares were subject to forfeiture to the extent that the underwriters’ over-allotment option was not exercised in full or in part. The Sponsor has agreed, subject to limited exceptions, not to transfer, assign or sell any of its Founder Shares until the earlier to occur of (A) three years after the completion of the initial Business Combination or (B) subsequent to the initial Business Combination, (x) if the last sale price of the Common Stock equals or exceeds $12.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-day trading period commencing at least 150 days after the initial Business Combination, or (y) the date on which the Company completes a liquidation, merger, capital stock exchange, reorganization or other similar transaction that results in all of the stockholders having the right to exchange their shares of Common Stock for cash, securities or other property.   On April 25, 2022, the Company executed a 1.2-for-one stock split, resulting in an aggregate of 1,725,000 Founder Shares held by the Company’s sponsor, of which up to 225,000 Founder Shares were subject to forfeiture to the extent that the underwriters’ over-allotment option was not exercised in full or in part. The Sponsor has agreed, subject to limited exceptions, not to transfer, assign or sell any of its Founder Shares until the earlier to occur of: (A) three years after the completion of the initial Business Combination or (B) subsequent to the initial Business Combination, (x) if the last sale price of the Common Stock equals or exceeds $12.50 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-day trading period commencing at least 150 days after the initial Business Combination, or (y) the date on which the Company completes a liquidation, merger, capital stock exchange, reorganization or other similar transaction that results in all of the stockholders having the right to exchange their shares of Common Stock for cash, securities or other property.                    
Stock Issued During Period, Shares, New Issues (in Shares)   1,725,000                            
Stock Issued During Period, Shares, Stock Splits (in Shares)   225,000   2,155,000   2,155,000 1,725,000                  
Shares Outstanding, Holding Term After Business Combination   3 years                            
Share Price (in Dollars per share)   $ 12.5                            
Transfer, Assign, or Sell Any Shares or Warrants after Completion of Initial Business Combination Threshold Trading Days   20 days                            
Transfer, Assign, or Sell Any Shares or Warrants After Completion of Initial Business Combination Threshold Consecutive Trading Days   30 days                            
Threshold Period After Business Combination in Which Specified Trading Days Within Any Specified Trading Day Period Commences   150 days                            
Short-Term Debt, Average Outstanding Amount       $ 0   $ 0                    
Private Placement [Member]                                
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Common Stock, Shares, Issued (in Shares)             430,000                  
Share Price (in Dollars per share)       $ 10   $ 10                    
Common Unit, Issued (in Shares)       430,000   430,000                    
Number of Shares Issued Per Unit (in Shares)       1   1                    
Number of Warrants Issued Per Unit (in Shares)       1   1                    
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)       1   1                    
Number of Rights Issued Per Unit (in Shares)       1   1                    
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)       $ 11.5   $ 11.5                    
Warrants or Rights Outstanding, Exercisable Term After Business Combination       30 days   30 days                    
Promissory Notes [Member]                                
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Share Price (in Dollars per share)                       $ 10        
Short-Term Debt, Average Outstanding Amount           $ 0                    
Promissory Notes [Member] | IPO [Member]                                
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Debt Instrument, Face Amount       $ 1,200,000   $ 1,200,000                    
Debt Instrument, Maturity Date       Nov. 29, 2023   Nov. 29, 2023                    
Working Capital Loans [Member]                                
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Debt Instrument, Face Amount       $ 1,000,000   $ 1,000,000                    
Short-Term Debt, Average Outstanding Amount       $ 0   $ 0 $ 0                  
Debt Instrument, Convertible, Conversion Price (in Dollars per share)       $ 10   $ 10                    
Administrative Service [Member]                                
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Short-Term Debt, Average Outstanding Amount       $ 30,000   $ 15,000                    
Administrative Fees Expense, Monthly $ 7,500                              
Other General and Administrative Expense       22,500 $ 7,500 90,000 75,000                  
Affiliated Entity [Member]                                
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Debt Instrument, Face Amount           180,000             $ 7,000 $ 10,000 $ 10,000  
Short-Term Debt, Average Outstanding Amount       57,000   57,000 $ 17,000                  
Repayments of Debt     $ 10,000     140,000                    
Sponsor [Member] | Promissory Notes [Member]                                
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Debt Instrument, Face Amount                       $ 200,000        
Sponsor [Member] | Unsecured Debt [Member]                                
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Debt Instrument, Face Amount                     $ 200,000 $ 200,000        
BCM [Member] | Promissory Notes [Member]                                
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Debt Instrument, Face Amount                   $ 180,000            
BCM [Member] | Unsecured Debt [Member]                                
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Debt Instrument, Face Amount                   $ 180,000            
Short-Term Debt, Average Outstanding Amount       0   $ 0                    
Jun Chul Whang [Member]                                
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Short-Term Debt, Average Outstanding Amount       75,000                        
Jun Chul Whang [Member] | Unsecured Debt [Member]                                
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Debt Instrument, Face Amount                 $ 75,000              
Josh Pan [Member]                                
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Short-Term Debt, Average Outstanding Amount       $ 60,000                        
Josh Pan [Member] | Unsecured Debt [Member]                                
RELATED PARTY TRANSACTIONS (Details) [Line Items]                                
Debt Instrument, Face Amount               $ 60,000