The average North Korean division had 48 122-mm. howitzers, 76-mm. SP and non-SP guns.
The ROK division had 15 105-mm. M3 howitzers.
"The North Korea People's Army in June 1950 constituted a ground force of eight infantry divisions at full strength, two more infantry divisions activated at an estimated half strength, a separate infantry regiment, a motorcycle reconnaissance regiment, and an armored brigade. Five of the infantry divisions and the armored brigade had well-trained combat personnel. Many of these soldiers were hardened veterans who had fought with the Chinese Communist and Soviet Armies in World War II.
The 105th Armored Brigade had a strength of 6,000 men and 120 T34 tanks. Its equipment - tanks, weapons, and vehicles - was Russian-made. The brigade had three tank regiments-the 107th, 109th, and 203d-each with 40 tanks, and a mechanized infantry regiment, the 206th, with a strength of about 2,500 men. A tank regiment had three medium tank battalions, each having 13 tanks. The battalions each had three tank companies with 4 tanks to a company. Tank crews consisted of five men. Battalion, regimental, and division tank commanders each had a personal tank."
(Appleman)