I. Responsibilities of the Audit Committee

The Audit Committee shall convene at least once per quarter and may hold additional meetings as necessary. Its primary purpose is to assist the Board of Directors in fulfilling its oversight responsibilities related to the quality and integrity of the Company’s accounting, auditing, financial reporting processes, and financial controls.

The main objectives of the Audit Committee are to supervise the following matters:

• The fair presentation of the Company’s financial statements

• The selection, dismissal, and performance (including independence) of the certified public accountants (CPAs)

• The effective implementation of the Company’s internal control systems

• The Company’s compliance with relevant laws and regulations

• The management of the Company’s existing or potential risks

The major matters subject to Audit Committee review include:

• Adoption or amendment of internal control systems in accordance with Article 14-1 of the Securities and Exchange Act

• Assessment of the effectiveness of internal control systems

• Adoption or amendment of procedures for material financial operations such as the acquisition or disposal of assets, engaging in derivative transactions, lending funds to others, or providing endorsements or guarantees, pursuant to Article 36-1 of the Securities and Exchange Act

• Transactions involving conflicts of interest with directors

• Major asset or derivative transactions

• Significant lending of funds, endorsements, or provision of guarantees

• Issuance or private placement of equity-type securities

• Appointment, dismissal, or remuneration of the CPAs

• Appointment or dismissal of financial, accounting, or internal audit officers

• Review of annual and semi-annual financial reports

• Other significant matters as required by the Company or competent authorities

II. Members and Attendance of the Audit Committee

The second Audit Committee is composed of four independent directors.