Western 46016-11051 (Law No. 6.25, 2002)

Securities

Return and payment of securities transaction tax shall be reported and paid pursuant to Article 10 (1) and (2) of the Securities Transaction Tax Act, and the time when stock certificates, etc. are transferred shall be the time when transaction becomes final and conclusive.

The return and payment of securities transaction tax shall be reported and paid pursuant to Article 10 (1) and (2) of the Securities Transaction Tax Act, such as tax Acts and subordinate statutes of reference materials related to attachment, and the time of transfer of stock certificates, etc. shall be the time when transaction is finalized pursuant to Article 5 (1) of the same Act.

Article 10 of the Securities Transaction Tax Act (Report, Payment and Refund)

1. A summary of the contents of inquiry;

Where the total amount of corporate restructuring under Article 14 of the Restriction of Special Taxation Act becomes liable for payment of securities transaction tax by selling or buying stocks, inquiry on the time of payment.

A In principle, a return shall be made not later than the time prescribed in the Securities Transaction Tax Act.

shall be paid by the partnership at the time of liquidation in which income is distributed to the partnership members.

2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);

【○ Tax Return, Payment, and Refund】

【Time of transfer】

【Time of transfer】 Article 2 of the Enforcement Decree of the Securities Transaction Tax Act