The purpose of this study is to examine the perceptions of pre-service special education teachers in relation to Good Mathematics Instruction for students with disabilities. Specifically, we analyzed the importance of the elements of the good mathematics instruction by descriptive statistics, and analyzed the independent t-test whether there was a significant difference in their perceptions according to the characteristics(school and grade levels) of pre-service special teachers. The main results were as follows. First, a total of 118 pre-service special teachers who participated in this study recognized the element of good mathematics instruction in detail for the three areas: learner, content selection, and educational environment and instructional atmosphere. Second, there were statistical differences in the perception of good mathematics instruction according to the school(elementary vs. secondary) and grade(junior vs. senior in university) levels of pre-service teachers. Elementary school special teachers perceived more important than the secondary school teachers in teaching classes to understand the connection between the basic concepts of mathematics and to use play-based math activities. By grade, senior special teachers recognized more important in the following sub-areas of good mathematics instruction: other aspects of teaching and learning, learner aspects, technology use, evaluation timing, and basic environment. Based on the major findings, implications and suggestions for educational practices, teacher training and further research with the limitations of this study were discussed.