The responsibilities of the Audit Committee are as follows:

1. Establish or amend the internal control system in accordance with Article 14-1 of the Securities and Exchange Act.

2. Assessment of the effectiveness of the internal control system.

3. Formulate or amend the procedures for handling significant financial and business activities, such as acquiring or disposing of assets, engagement in derivatives trading, loans to others, endorsement or guarantees for others, in accordance with Article 36-1 of the Securities and Exchange Act.

4. Matters involving directors' own interests.

5. Significant asset or derivative transactions.

6. Significant loans to others, endorsements, or guarantees.

7. Offering, issuing, or private placement of securities with an equity nature.

8. Appointment, dismissal, or remuneration of the certifying CPAs.

9. Appointment and dismissal of financial, accounting, or internal audit supervisors.

10. Annual and semi-annual financial reports.

11. Other major matters prescribed by the Company or the competent authority.