TPC International Network Sungjee Accounting Corporation CPA Kay H. Lee

Total Solution Provider

SUNGJEE ACCOUNTING Corporation Woman Biz Center Bldg. 3F, 733-24 Yeoksam-dong, Gangnam-gu, Seoul, Korea tel +82 2 2051 7746 fax +82 2 2051 7736 email [email protected] web http://www.sungjeeacc.com

kayhlee@

Kay H. Lee Profile

Kay H Lee Sungjee Accounting Corp. Managing Partner – Global Service Team Kay H. Lee is the managing partner in the global service team at Sungjee Accounting Corporation and South Korea representative of TPC International network. He concentrates his practice in assisting business advisory, accounting and tax consulting services for multinational corporations from around the world including but not limited to United States, Germany, United Kingdom, Japan, Hong Kong, Singapore and Philippines. He held a Chief Financial Officer (“CFO”) position for a German corporation handling corporate restructuring and successfully enhanced the profitability. Education: Korea University, BA of Management Professional License & Association: Certified Public Accountant, Certified Tax Accountant, South Korea TPC International Network, Country Representative, South Korea Professional Member – the British Chamber of Commerce, South Korea

Focus Area & Experience

Audit, Business advisory, Tax consulting • Business Advisory, Corporate Restructuring (KOSDAQ listed Company) • Audit, SCM investigation (Manufacturer of Mobile Device Accessories) • Business Advisory, Merger & Acquisition (Healthcare Company) • Tax audit consulting (US based company) 2007-2013 Auditing Officer, Daewon Media Co. Ltd (KOSDAQ listed) 2011-2012 Commentator, Project Group(OECD Model Tax Convention) 2005-2011 CFO, MGB Endoskopische Geräte GmbH, Berlin, Germany 1992-1998 Manager, Samsung Corporation

Our Services We are proud of our distinct services that provide clients with comprehensive solutions by one expert, which is called “one client one expert”. That means that our assigned professional CPA takes full responsibility for clients’ requests. Accountancy and Tax Taxation is one of the crucial parts of successful business in a strategic decision-making process. With a team of tax professionals, we provide unparalleled hands-on tax services to bring out the best taxation strategies for our clients’ need. Especially, the corporate income tax is not detachable from accounting in terms of recognizing potential risks and opportunities from the financial aspect of clients. Theoretically and in actual execution, accountancy is a preparative and essential process of taxation. Sometimes, failure of accountancy directly causes the crucial failure in taxation. Our tax expert provides precise advices and solutions to clients on the basis of their accurate knowledge in GAAPs and Taxation. Our service includes

· Bookkeeping · VAT Return · Withholding Tax Return · Corporate income Tax Return · Assistance in Tax Audit · Business Planning · Short And Mid, Long Term Tax Planning · Investigation of arisen Financial Issues · Double Taxation · Transfer Pricing

Our Services

Assurance Service Our team is legally allowed to conduct statutory audits by Financial Supervisory Service of Korea. Our audit team has experiences and knowledge in the areas of medical device, construction, entertainment, manufacturing and IT industries. Above mentioned full range of field experiences enable our team to fulfill any kind of audit requirements. Our service includes

· Statutory External Audit · Special Purpose Audit · Investigation on SCM · Internal Control System · Due Diligence · Valuation

Incorporation Our team provides tailored strategies of incorporation for potential clients with most appropriate projection in accordance with clients’ purpose and type of business both in the aspect of taxation and incorporation procedure, which is enabled by our team’s collaboration with an experienced judicial scrivener who is our strategic business partner. This type of “one stop service” satisfies our clients in terms of their convenience and time saving.

TPC International True Partners Consulting (“TPC”) is a global business and tax advisory firm that was founded in November 2005 by former leaders of Arthur Andersen in response to market demand for a global, independent, multi-disciplinary tax service firm. TPC is one of the fastest growing professional full service tax consulting firms in the U.S., growing to 40 Managing Directors and over 250 employees in just over six years. TPC is focused on assisting clients with complex tax and unclaimed property business problems for Fortune 1000 and emerging, high-growth companies. TPC launched TPC International Network in 2007 to position the firm’s presence in global market space. Starting in Europe in 2007, currently there are more than 10 affiliated offices throughout the world supporting each member firm’s clients on a daily basis.

Global Location of TPC International Network Europe London · Amsterdam · Barcelona · Frankfurt · Munich · Stuttgart Torino · Poznan · Warsaw · Wroclaw America Chicago · Boston · Dallas Denver · Los Angeles · Long Island · New York · San Jose · Tampa Asia Beijing · Shanghai · Hong Kong · Malaysia · Singapore · Tokyo · Seoul

Sungjee Accounting Corporation • Sungjee Accounting Corporation (“Sungjee”) is a professional tax and business advisory firm that provides comprehensive services in tax, audit and business consultancy. • Founded in 2004, Sungjee has been committed to offer superior services with a team of highly experienced professionals of more than thirty CPAs and fifty support staffs. • Sungjee is dedicated to help its clients manage risks and take advantage of opportunities through the alignment of resources that have been built on its expertise and experience. With its advice, clients are able to achieve accurate tax analysis, keep up with complex domestic laws and regulations and implement business strategies in dynamic business environments. • In 2010, Sungjee entered into an affiliate agreement with TPC International Network. Through its global expansion, Sungjee was able to build up integrated international service lines.

Our Values We create values beyond our clients’ expectations.

Communication Through effective communications with our clients, we promptly identify the potential opportunities and risks that they are facing. Knowledge We have accumulated huge resources and expertise in accountancy, taxation and consultancy. Integrity We constantly strive to uphold highest professional standards, responsibilities and duties with a strong sense of integrity. Global Alliance We help all types of multinational companies to expand their business operations in Korea successfully by offering fully integrated services from A to Z.