Ah thanks for fixing the tags on this one (or at least I assume the fix was correct), I thought it was yet another Lumiere when I upped. Guess the boobs should have made me rethink that.
It's one of a series of original works by Gotoh entitled "Keiji Gotoh's Wonder Land" that were printed in Megami after Kiddy Grade finished and before Uta Kata started. The title has been cut off this scan, but you can see the full version elsewhere (I'm pretty sure there's a copy on Minitokyo).