Nice to see you! We’re happy to join MGI !

1. Nice to see you! We’re happy to join MGI !

2. Introduction to Korea A Country with Dynamic Energy Between 1970 and 2011, Koreans GDP grew by more than 144 times, from $8.1 billion to $1.16 trillion. So far this millenium, Korea has achieved an average annual economic growth rate of about 4.5% and maintained strong economic vibrancy.

3. Introduction to Korea, continued Korea's FTA Markets Korea has signed free trade agreements with the EU and the U.S., and they went into effect in 2011 and 2012, respectively. As of June 2012, Korea has signed FTAs with 45 countries including ASEAN, the European Free Trade Association (EFTA), India and Peru, while FTA negotiations between Korea and China are underway. The economies of the countries with which Korea has signed FTAs account for 61% of the total global economy and are home to 36.2% of the world's population

4. Introduction to Korea, continued

5. Introduction to Korea, continued

6. Introduction to Korea, continued Introduction of the International Financial Reporting Standards From 2011, it has become compulsory for all listed companies, including those on the KOSDAQ exchange, to apply the IFRS. However, as a way to reduce the burden on non-listed companies, a simpler set of accounting methods have been enacted and applied. The Korea Accounting Standards Board (KASB) declared the 'K-IFRS' in December 2007. This means that the IFRS (International Financial Reporting Standards) has been selected as the Korean business accounting standards.

7. Hanmi Introduction • Hanmi History • Hanmi is one of top 20 accounting firm in Korea • Established in 2003 by experienced PwC members • 50 CPAs supported by firm to provide high quality service • Serves various clients from government entities and public companies to foreign invested companies • Specialty of Hanmi • Provide personalized attention, trust and the highest quality service • Equipped with members that are integrated to maximize teamwork • Well supported by the firm to provide high quality service • Analyze problems from diverse aspects to provide the most suitable strategic solution Hanmi Accounting Corporation, CEO Sung Kyu, Kim The professionals of Hanmi accounting corporation are equipped with depth experience and knowledge along with business networking whom will be the perfect partner for their clients.

8. Business Philosophy Dignity:Equipped with pride and dignity Loyalty: Be professional under the trust of our clients Sincerity: Perform outstanding job on the task given Preparation: Be precise and quick on the task that is given Ethics: Ethics is the most important elements should be followed Creativity: Think creatively from diverse point of aspects

9. Orgnization

10. Services Audit Hanmi's independent audit services provides assurance on the financial performance and operations of our clients which are provided to investors, creditors, and other stakeholders. Our assurance group have skills that could help our clients organization improve externally and internally. Audit services provided by Hanmi can increase the value of a corporation. - Statutory and regulatory audit, voluntary audit, and due diligence services - IFRS Conversion Services and IFRS Financial Accounting System Consulting - Audit for M&A and listing on the Korea Stock Exchange - Audit for non-profit organization (government, public school, hospitals) - Audit for local public corporations - Compliance services to prepare financial statements in accordance with US GAAP, IFRS, K-IFRS

11. Service Tax Tax professionals at Hanmi are equipped with strong technical knowledge and specific industry business understanding to help business organizations and individuals realize tax efficiencies, along with meeting the highest standards of compliance. We combine our knowledge and resources, take time to consider the various obstacles to provide comprehensive and tax advice to our clients who are in various fields of business. - Reporting Services in Business Tax and Personal tax - Consulting in Capital Gain taxes and other family taxes - Tax Audit Defense - Strategic Tax Planning - International Tax Services(Cross-border Advisory Services and Transfer Pricing Services)

12. Service Financial Advisory In the business world of rapid change, corporations need to overcome challenges to continue their growth in the industry. It needs the ability to identify the current issue, and implement a strategic plan to overcome the problem. The Hanmi accounting corporation has professional experience and know-how in this field to satisfy the needs of clients and provide the best advisory service. - Valuation and Due diligence Services - M&A Transaction Support - Corporate Restructuring Services - Defense for Takeover - IPO through M&A

13. Service Others A. Real Estate Advisory Services - Various Consulting on Project Financing - Feasibility Studies and fund-raising for development of projects - Consulting services for SOC(Social Overhead Capital) projects B. Structured Financing Consulting - Audit and Tax services on SPC(Special Purpose Company), PEF(Private Equity Fund) and Other Funds - Financial Advising on Issuing of ABS(Asset Backed Securities) and ABCP(Asset Backed Commercial Paper) C. Other Consulting Services - Consulting for small & medium-sized companies' Business Strategies - Advisory on Foreign Company's Domestic Investment - IPO(Initial Public Offering) on Foreign Capital Market - Joint Venture Structuring - Advisory on CEO & CFO about Business, Personal Accounting and Tax Issues - Consulting on Culture and Art Industry - Health Care Business

14. Members First Head Office Gi Dong Shin Education: Seoul National University, Economics MA Completed Sogang University STEP Program License: CPA Korea Career: An Gun Accounting Corporation Founder of MiRye Tax Office/ Venture Consulting Office CEO of MiRye Partners Corporation Field of Profession: Consulting regarding SOC, M&A, IPO, Industry Finance consulting, Health Care Business consulting. Audit Assurance: Kee Kyun Kim, Ho Suk Kim, Sun Kyoo Lee Tax: Ji Young Lee, Hye Jin Park Consulting: Kang Woo Lee, So Young Kim

15. Members Second Head Office Woo Jin Jeong Education: Seoul National University MBA, Marketing License: CPA Korea Career: Advisor of Institute for Information Technology Advancement Advisor of Korea Culture & Tourism Institute Tax Advisor of Gangnam Gu Office Instructor of KOSDAQCA Field of Profession: Restructuring consulting, M&A, IPO consulting Audit Assurance: Joong Min Kwok, Sang Ho Bang Tax: Jin Suk Jang FAS: Jung Do Choi, Sung Hoon Jang Global Service: Jong Hwan Shin Consulting: Woo Jin Jeong

16. Members District Head office Chan Dae Park Education: Seoul National University Business administration BA License: CPA in US, Korea. Tax attorney Career: Financial Supervisory Service PwC Accounting Corporation, International Office Seo Dong Accounting Corporation, International Office Audit for Incheon Fair Audit for Incheon Sport Organization Incheon Weight Lifting Organization Vice President Incheon Theater Organization Advisor Professor of Business Administration at Inha University, Soongsil University, Korea National Open University. Field of Profession: Real Estate development & SOC, Audit, Due Diligence/ valuation, tax consulting Audit Assurance: RyuBubJong, Kwi Young Je, Byung Jin Jo Tax: Kwi Young Je, Sung HeeAhn, In Ho Choi PF industry, SOC, Real Estate Development, Consulting: Byung Jin Jo

17. Members Financial Office Seung An Yu Education: Sogang University, Business administration BA Seoul National University MBA Licenses: CPA Korea Career: Dong Su Securities Co. International Office Sang Dong Accounting Corporation National Information & Credit Evaluation SF Office Dae Myung Accounting Corporation, Finance Office Field of Profession: ABS. PEF. FUND, SF Financial Instrument, evaluation, audit, tax, PF, NPL, SOC, Real Estate Evaluation, Foundation of SPC, Liquidation advisory Audit Assurance: Sung Kyun Lim, Yun Sang Lee, Myung Ki Kang Tax: Tae Kyun Jung, Woo Jin Kim Structured Finance: Lee Sun, Ji Hyun Lee, Jin Young Kim, Min Soo Gal

18. Members Global Office Young Ham Education: Seoul National University German Language and Literature BA Seoul National University MBA License: CPA in US, Korea. Tax attorney Career: PwC manager Liquidmetal Technologies Inc. CFO Doran Capital Partners, CFO Professor of MyongJi University Field of Profession: Cross- border M&A, Transaction Advisory Transfer Pricing and International Tax Advisory Corporate Governance and Planning of Inheritance Audit Assurance: Oh Sang Kwon, Hyun Hum Yeon Tax:Yun Ho Ju, Sang Hoon On SOC: BongMin Ku, Noh Kyung Park

19. Location Seoul HQ Address: Chang-Jo building 6, 7thfloor, 143-9 Sam-Sung Dong, Gang-Nam Gu, Seoul, South Korea 151-090. Tel: +82-2-3453-4554 Fax: +82-2-3454-0174 Public Transportation Subway: Line 2, Seou leung exist 10. Walk forward heading to Posco intersection. Bus: Blue 341.360, 730 Green 8443, Kwang Yuk 9414, 2000, 1700, Airport Bus 6000. Bus station: Get off at Posco station

20. Location District HQ Address: Wurim Lions Valley Building A Room 204 425. Chung Cheon Dong, Bu Pung Gu, Incheon Si, South Korea. 403-030 Tel: +82-32-623-5800 Fax: +82-32-623-5809

21. Location Finance HQ Address: 44-1 Dae-Myung Building Room 1010. Yeouido, Yeongdeungpo-gu, Seoul, South Korea 150-714 Tel: +82-2-2071-5400 Fax: +82-2-2071-5455

22. Thank You