Audit Committee

The responsibilities of the Audit Committee are as follows:
1. Establishment or amendment of the internal control system pursuant to the Articles of Incorporation.
2. Evaluation of the effectiveness of the internal control system.
3. Establishment or amendment of procedures for material financial or business activities, such as acquisition or disposal of assets, derivative transactions, monetary loans to others, and endorsements or guarantees for others, pursuant to the Articles of Incorporation.
4. Review of matters involving conflicts of interest of directors.
5. Review of material asset or derivative transactions.
6. Review of material monetary loans, endorsements, or guarantees.
7. Review of the offering, issuance, or private placement of any equity-type securities.
8. Review of the appointment, dismissal, or compensation of the certifying CPA.
9. Review of the appointment or dismissal of financial, accounting, or internal audit heads.
10. Review of quarterly, semi-annual, and annual financial reports.
11. Review of other material matters required by the Company or competent authorities.