You mentioned corals, so I'm assuming you're wanting to do a reef set-up. And while we're on corals, No, they do not count as fish.
There's no set-guideline for SW like there is for FW community fish (that 1" of fish per gallon nonsense). You could definitely end up with a fair number of fish in there though. If you were sticking to small fish that stay under 4-5", then I'd guess maybe 30-50 fish; definitely less if you had some larger fish like tangs and wrasses.
If you are going to have corals, I do not recommend any butterfly fish or angelfish, because they will eat at corals. The only exception I'm aware of is the Japanese Swallowtail angels.
I woud also recommend a large, quality protein-skimmer for a reff tank your size. I've never had a SW tank over 15 gallons, so I couldn't say from experience which brands are the best and which to avoid.
Are you going to use live rock?