1. Place potatoes in a large saucepan and add enough water to cover. Bring to a boil. Reduce the heat to medium-low, cover and simmer for 15~20min or until easily pierced with a fork. Drain well.
2. Transfer potatoes in a bowl and mash the potatoes until creamy with a potato masher or fork. Set aside.
3. In a skillet, heat 1 tbsp oil and fry the garlic until fragrant. Add onion and cook until soft. Add the ground beef until no longer pink, then add the ingredient "A" to season. Turn the heat to high and pour the dissolved katakuriko/potato starch to thicken the sauce.
4. Add the beef mixture from #3 to the potatoes in the large bowl from #2. Add the ingredient "B" and mix well.
5. Form the mixture into ball shapes and flatten them. Prepare flour, egg and panko/breadcrumbs in individual plates or bowls. Coat each croquette with flour, egg, then panko/breadcrumbs.
6a. If you want to deep-fry heat enough oil in a deep fry pan over medium heat. Deep-fry the croquette until nicely golden brown for both side (as they are already cooked, no need to overfly them).
6b. If you want to just fry heat about 3 tbsp vegetable oil in a skillet, and gently place the croquettes and cook until they are nicely brown for both side.