Make the sauce. In a bowl, whisk soy sauce, sugar, sesame oil, mirin, rice vinegar (if using), and black pepper until the sugar dissolves.
Set aside.
Prep the noodles. Boil a large pot of water. Add glass noodles and cook according to package directions (usually 6–8 minutes) until just tender and bouncy. Drain, rinse under cool water, and cut once or twice with kitchen shears for easier eating.
Toss with 1–2 teaspoons sesame oil to prevent sticking.
Cook the spinach. In the same pot of hot water, quickly blanch the spinach for 20–30 seconds, then drain and squeeze out excess water. Season lightly with a pinch of salt and a few drops of sesame oil. Set aside.
Optional egg ribbons. Beat the eggs with a pinch of salt.
Heat a nonstick pan with a few drops of oil over low heat. Pour in the eggs to form a thin omelet. Cook just until set, flip briefly, then cool and slice into thin ribbons.
Set aside.
Stir-fry the beef or tofu (optional). Heat 1 tablespoon oil over medium-high heat. Add the thinly sliced beef with a spoonful of the sauce, and stir-fry 1–2 minutes until just cooked. Remove to a large mixing bowl.
For tofu, pan-sear firm slices or cubes until golden, then season with a little sauce.
Sauté the vegetables. Add a bit more oil if needed. Stir-fry onions and mushrooms with a pinch of salt until soft and fragrant, 3–4 minutes. Add carrots and bell pepper; cook until crisp-tender, 2–3 minutes.
Add garlic and green onions; cook 30 seconds until aromatic. Transfer everything to the large mixing bowl.
Combine noodles and sauce. Add the cooked noodles to the mixing bowl. Pour in most of the sauce and toss well with tongs or clean hands until evenly coated.
Add the spinach and egg ribbons, then toss again. Taste and add the remaining sauce if needed.
Finish and adjust. Sprinkle sesame seeds and an extra drizzle of sesame oil. Adjust salt, pepper, and sweetness to taste.
The flavor should be slightly sweet, savory, and well-seasoned.
Serve. Enjoy warm, at room temperature, or chilled. Japchae holds its texture and flavor beautifully.