Found it from Korean BBS. Creator is iluvu. Cover for OPL2(YM3812) FM sound and recorded for Nuked OPL3.
Opening theme of old Japanese anime, ああっ女神さまっ (Ah! My Goddess)
Originally it’s .IMS file (IMplay Song data, Korean karaoke for OPL2) so I converted to .VGM for listening in modern PC.
Download VGM files: https://drive.google.com/drive/folders/1TcNITZyfNcoZ1yW4WMZe30xsg9vu-Plc?usp=sharing
WACOCA: People, Life, Style.