These guidelines are established and implemented to ensure transparency in transactions and fair business practices when Wisebirds (hereinafter referred to as "the Company") employees conduct business activities with customers and various business partners.

These guidelines apply to all employees engaged in business activities on behalf of the Company.

Business activities refer to a series of actions conducted without falsehood and with the approval of authorized personnel, as specified in the Company's delegation of authority regulations.

Unfair business activities include actions by the Company's employees that hinder fair business practices, misuse company assets for personal purposes, accept or offer improper benefits, or undermine a healthy organizational culture.

Actions that hinder fair business practices include, but are not limited to:

1) Requesting, offering, or receiving money or entertainment from business-related parties or their families.

2) Engaging in business related to a family member's organization or where conflicts of interest exist.

3) Coercing business-related parties into personal errands.

4) Introducing or recommending third parties to business partners for a fee.

5) Deliberately or negligently manipulating documents or figures to cause losses to the Company.

6) Falsely responding to superiors or distorting, withholding, or selectively reporting facts.

7) Tampering with the Company's documents, logos, or trademarks.

8) Disclosing personal information of the Company, business partners, or customers without consent.

9) Manipulating or destroying Company information or unauthorized disposal of documents.

10) Sharing product information, trade secrets, or business information with competitors or using it for personal purposes.

11) Expressing personal opinions or submitting materials in response to external inquiries related to the Company without approval.

12) Securing patents or other rights in one's name using information obtained during work.

13) Taking up employment with a competitor within one year of resignation and causing damage to the Company by using confidential information.

14) Discussing the Company's or business partners' information or reputation on social media.

15) Favoring certain companies due to school ties, religion, etc.

16) Unjustifiably refusing to participate in transactions or depriving others of opportunities.

17) Temporarily requesting additional purchases to boost personal performance.

18) Temporarily making bulk purchases under pressure from specific business partners.

19) Providing unfair support in manpower or funds to secure a competitive advantage for a specific company.

20) Advising business partners on contract drafting, sales, costs, etc., causing losses to the Company.

21) Engaging in reciprocal purchases of products/services as a condition for buying others' products/services.

Misuse of company assets includes, but is not limited to:

1) Using company land, buildings, equipment, information assets, etc., for non-business purposes.

2) Unauthorized removal/use of memberships, vehicles, PCs, consumables, office supplies, or providing them to family members.

3) Deliberately damaging company property.

4) Using company vehicles for personal purposes.

5) Using mileage, points, etc., obtained from business activities for personal use.

6) Unauthorized withdrawal of company funds or using them for personal purposes.

7) Misappropriating or providing company credit cards to family members for unauthorized use.

8) Personal use of meeting expenses, travel expenses, business promotion expenses, or entertainment expenses, or falsifying receipts.

9) Substituting personal entertainment or difficult-to-account expenses with other accounts.

10) Executing budgets for purposes other than their original allocation without proper procedures, causing losses to the Company.

11) Using one's position to gain unjust benefits.

12) Using one's position to close deals with family-operated businesses.

13) Accessing pornographic sites, engaging in unhealthy chatting, gambling, or gaming using the company's network.

14) Using company communication equipment for non-business purposes abroad or for extended periods.

15) Copying illegal software or downloading it through the internet/mobile devices.

Acceptance of unjust benefits includes, but is not limited to:

1) Receiving goods beyond customary levels at external events via raffle and failing to report them.

2) Donating money or gifts received externally to orphanages or other public institutions without reporting.

3) Receiving or offering congratulatory money or goods beyond customary levels.

4) Implicitly or explicitly demanding participation in personal events from superiors, colleagues, or subordinates.

5) Participating in externally funded events (golf, skiing, overseas travel, etc.) without reporting.

6) Implying or suggesting entertainment to business-related parties, causing discomfort.

7) Exchanging money or goods through gambling, golfing, cards, billiards, etc., with business-related parties.

8) Requesting or accepting conveniences (transportation, lodging, expenses, tours) from business-related parties.

9) Receiving conveniences beyond customary levels at external events, excluding standard provisions like transportation, lodging, and food.

10) Participating in external meetings or giving lectures for compensation without reporting.

11) Receiving compensation beyond customary levels for external lectures during personal leave.

12) Borrowing or lending money to business-related parties or coworkers and charging or paying interest.

13) Leasing, mortgaging, or acquiring assets at below-market prices from business-related parties.

14) Selling personal or family-owned assets to business-related parties at above-market prices.

15) Repaying personal debts, such as credit card bills or loans, or demanding repayment from others.

16) Demanding favorable terms for personal loans, guarantees, or other financial arrangements.

17) Engaging in side jobs or part-time activities that interfere with company duties without prior approval.

18) Holding directorships or positions, or performing substantial duties at other companies during employment.

19) Trading company stocks or business partner stocks using information obtained during work.

20) Accepting gifts or assets from business-related parties or holding them in family members' names.

21) Directly or indirectly owning or co-investing in company stocks that may influence one's duties.

22) Jointly investing or trust-funding assets such as movable or immovable property with business-related parties.

23) Investing in land or similar businesses in areas the company or business partners intend to invest.

Actions that undermine a healthy organizational culture include, but are not limited to:

1) Engaging in habitual gambling (e.g., card games, casinos, high-stakes betting).

2) Forming or participating in unofficial factions within the company beyond social camaraderie.

3) Engaging in unethical behavior that insults or disrespects others, such as verbal abuse or physical violence.

4) Coercing business-related parties into illegal relationships or committing acts of infidelity.

5) Unauthorized absences from work due to excessive drinking.

6) Disparaging specific religions, physical characteristics, or political groups to cause discomfort to others.

7) Favoring or belittling individuals based on school ties, religion, etc.

8) Committing theft, slander, drunk driving, assault, or other criminal acts.

9) Touching or making physical contact with specific body parts.

10) Making obscene jokes or discussing lewd and vulgar topics.

11) Making sexual comparisons or evaluations about someone's appearance.

12) Posting or showing obscene pictures or drawings.

13) Coercing others to serve drinks or dance at company gatherings.

14) Inquiring about sexual matters or intentionally spreading sexual content.

15) Coercing or enticing someone into a sexual relationship.

1) If any unfair business activities occur during business operations, they must be immediately reported to the Company's Ethics Committee to avoid any subsequent disadvantages.

2) Anonymity is guaranteed for employees who report such incidents.

1) The Company shall form an Ethics Committee comprising one director and one employee related to ethical management.

2) The Ethics Committee is appointed by the board of directors, with a one-year term that may be extended twice based on board approval.

3) Upon notification of unfair business activities, the Ethics Committee shall convene immediately and may issue orders such as no grounds, warning, demotion, termination of contract, or resignation.

4) In cases where the Ethics Committee meets, the proceedings shall be recorded in *Attachment 1: Meeting Minutes and approved by the CEO.

5) If any unfair business activities occur during the year, the Ethics Committee shall compile the cases and notify all employees via email to raise awareness.

If the reported business activity is deemed legitimate, the case will be closed as "no grounds."

1) If the unfair business activity is deemed minor, a warning shall be issued, and the employee shall be made aware of the ethical management guidelines to prevent future violations.

2) If warnings accumulate to two or more instances, the case shall be reported to the management support department for inclusion in the employee's performance evaluation.

1) If unfair business activities are conducted using one's position, the CEO may authorize a pay cut or demotion, and the employee shall be notified of this decision.

2) Cases of demotion shall be reported to the management support department for inclusion in the employee's performance evaluation.

1) If the Company incurs losses due to unfair business activities, the Ethics Committee shall report the findings to the CEO, who may approve the termination of the relevant contracts. The party responsible for the unfair business activities must compensate for any resulting damages in kind or financially.

2) Cases of contract termination shall be reported to the management support department for inclusion in the employee's performance evaluation.

1) If it is determined that the Company has suffered significant losses due to unfair business activities, the Ethics Committee may report the findings to the CEO, who has the authority to order the resignation of the responsible individual.

2) The individual ordered to resign due to unfair business activities must compensate the Company in kind or financially for the corresponding damages.

Any business transactions between companies not explicitly mentioned in these guidelines shall be handled according to the Company's internal regulations. Other business transactions shall be managed in accordance with customary business practices.

These guidelines are retroactively effective as of May 16, 2013. However, they shall take effect from the date of approval if the approval date differs from the effective date.