Common use of Liability of Holders and Beneficial Owners for Taxes and Other Charges Clause in Contracts

Liability of Holders and Beneficial Owners for Taxes and Other Charges. Any tax or other governmental charge payable by the Custodian or by the Depositary with respect to any ADR or any Deposited Securities or ADSs shall be payable by the respective Holders and Beneficial Owners to the Depositary. The Company, the Custodian and/or the Depositary may withhold or deduct from any distributions made in respect of Deposited Securities held on behalf of a Holder and/or Beneficial Owner and may sell for the account of such Holder and/or Beneficial Owner any or all of such Deposited Securities and apply such distributions and sale proceeds in payment of such taxes (including applicable interest and penalties) or charges payable by such Holder and/or Beneficial Owner, the Holder and the Beneficial Owner hereof remaining liable for any deficiency. The Custodian may refuse the deposit of Shares and the Depositary may refuse to issue ADSs, deliver ADRs, register the transfer of ADSs or register the split-up or combination of ADRs and (subject to paragraph (24) hereof and Section 7.8(a) of the Deposit Agreement) may refuse the withdrawal of Deposited Securities, until payment in full of such tax, charge, penalty or interest is received. Every Holder and Beneficial Owner agrees to indemnify the Depositary, the Company, the Custodian, and any of their respective agents, officers, employees and Affiliates for, and to hold each of them harmless from, any claims (including, without limitation, by any governmental authority or other person or entity) with respect to taxes (including applicable interest and penalties thereon) arising from any tax benefit obtained for such Holder and/or Beneficial Owner. Notwithstanding anything to the contrary contained in the Deposit Agreement, the obligations of Holders and Beneficial Owners under Section 3.2 of the Deposit Agreement shall survive any transfer of ADSs, any cancellation of ADSs and withdrawal of Deposited Securities, and the termination of the Deposit Agreement.

Liability of Holders and Beneficial Owners for Taxes and Other Charges. Any If any Korean or other tax or other governmental charge shall become payable by the Custodian or by the Depositary with respect hereto or to any ADR or any Deposited Securities represented by the ADSs evidenced hereby, such tax or ADSs other governmental charge shall be payable by the respective Holders Holder hereof to the Depositary and any Beneficial Owners hereof shall be liable to the DepositaryHolder therefor. The Company, the Custodian and/or the Depositary may withhold refuse, and the Company shall be under no obligation, to effect any registration of transfer of all or deduct from any distributions made in respect part of this Receipt or to execute and deliver any new Receipt or Receipts or to permit any deposit or (subject to Section 7.08 of the Deposit Agreement) any withdrawal of Deposited Securities held on behalf of a Holder and/or Beneficial Owner represented by the ADSs evidenced hereby until such payment is made, and may withhold any dividends or other distributions, or may sell for the account of such the Holder and/or Beneficial Owner hereof any part or all of such the Deposited Securities represented by the ADSs evidenced hereby, and may apply such dividends or other distributions and or the proceeds of any such sale proceeds in payment of such taxes (including applicable interest and penalties) tax or charges payable by such Holder and/or Beneficial Ownerother governmental charge, the Holder and the Beneficial Owner Owners hereof remaining liable for any deficiency. Dated: CITIBANK, N.A., as Depositary By: ----------------------------------- Vice President The Custodian may refuse address of the deposit Principal Office of Shares and the Depositary may refuse to issue ADSsis 100 Xxxx Xxxxxx, deliver ADRsXxx Xxxx, register the transfer of ADSs or register the split-up or combination of ADRs and Xxx Xxxx 00000. (subject to paragraph (24FORM OF REVERSE OF RECEIPT) hereof and Section 7.8(a) of the Deposit Agreement) may refuse the withdrawal of Deposited Securities, until payment in full of such tax, charge, penalty or interest is received. Every Holder and Beneficial Owner agrees to indemnify the Depositary, the Company, the Custodian, and any of their respective agents, officers, employees and Affiliates for, and to hold each of them harmless from, any claims (including, without limitation, by any governmental authority or other person or entity) with respect to taxes (including applicable interest and penalties thereon) arising from any tax benefit obtained for such Holder and/or Beneficial Owner. Notwithstanding anything to the contrary contained in the Deposit Agreement, the obligations of Holders and Beneficial Owners under Section 3.2 of the Deposit Agreement shall survive any transfer of ADSs, any cancellation of ADSs and withdrawal of Deposited Securities, and the termination of the Deposit Agreement.SUMMARY OF CERTAIN ADDITIONAL PROVISIONS OF THE DEPOSIT AGREEMENT

Liability of Holders and Beneficial Owners for Taxes and Other Charges. Any tax or other governmental charge payable by the Custodian or by the Depositary with respect to any ADR or any Deposited Securities or ADSs shall be payable by the respective Holders and Beneficial Owners to the Depositary. The Company, the Custodian and/or the Depositary may withhold or deduct from any distributions made in respect of Deposited Securities held on behalf of a Holder and/or Beneficial Owner and may sell for the account of such Holder and/or Beneficial Owner any or all of such Deposited Securities and apply such distributions and sale proceeds in payment of such taxes (including applicable interest and penalties) or charges payable by such Holder and/or Beneficial Owner, the Holder and the Beneficial Owner hereof remaining liable for any deficiency. The Custodian may refuse the deposit of Shares and the Depositary may refuse to issue ADSs, deliver ADRs, register the transfer of ADSs or register the split-up or combination of ADRs and (subject to paragraph (24) hereof and Section 7.8(a) of the Deposit Agreement)) may refuse the withdrawal of Deposited Securities, until payment in full of such tax, charge, penalty or interest is received. Every Holder and Beneficial Owner agrees to indemnify the Depositary, the Company, the Custodian, and any of their respective agents, officers, employees and Affiliates for, and to hold each of them harmless from, any claims (including, without limitation, by any governmental authority or other person or entity) with respect to taxes (including applicable interest and penalties thereon) arising from any tax benefit obtained for such Holder and/or Beneficial Owner. Notwithstanding anything to the contrary contained in the Deposit Agreement, the obligations of Holders and Beneficial Owners under this Section 3.2 of the Deposit Agreement shall survive any transfer of ADSs, any cancellation of ADSs and withdrawal of Deposited Securities, and the termination of the Deposit Agreement.

Liability of Holders and Beneficial Owners for Taxes and Other Charges. Any tax or other governmental charge payable by the Custodian or by the Depositary with respect to any ADR or any Deposited Securities or ADSs shall be payable by the respective Holders and Beneficial Owners to the Depositary. The Company, the Custodian and/or the Depositary may withhold or deduct from any distributions made in respect of Deposited Securities held on behalf of a Holder and/or Beneficial Owner and may sell for the account of such Holder and/or Beneficial Owner any or all of such Deposited Securities and apply such distributions and sale proceeds in payment of such taxes (including applicable interest and penalties) or charges payable by such Holder and/or Beneficial Owner, the Holder and the Beneficial Owner hereof remaining liable for any deficiency. The Custodian may refuse the deposit of Shares and the Depositary may refuse to issue ADSs, deliver ADRs, register the transfer of ADSs or register the split-up split‑up or combination of ADRs and (subject to paragraph (24) hereof and Section 7.8(a) of the Deposit Agreement)) may refuse the withdrawal of Deposited Securities, until payment in full of such tax, charge, penalty or interest is received. Every Holder and Beneficial Owner agrees to indemnify the Depositary, the Company, the Custodian, and any of their respective agents, officers, employees and Affiliates for, and to hold each of them harmless from, any claims (including, without limitation, by any governmental authority or other person or entity) with respect to taxes (including applicable interest and penalties thereon) arising from any tax benefit obtained for such Holder and/or Beneficial Owner. Notwithstanding anything to the contrary contained in the Deposit Agreement, the obligations of Holders and Beneficial Owners under this Section 3.2 of the Deposit Agreement shall survive any transfer of ADSs, any cancellation of ADSs and withdrawal of Deposited Securities, and the termination of the Deposit Agreement.

Liability of Holders and Beneficial Owners for Taxes and Other Charges. Any If any Korean or other tax or other governmental charge shall become payable by the Custodian or by the Depositary with respect hereto or to any ADR or any Deposited Securities represented by the ADSs evidenced hereby, such tax or ADSs other governmental charge shall be payable by the respective Holders Holder hereof to the Depositary and any Beneficial Owners hereof shall be liable to the DepositaryHolder therefor. The Company, the Custodian and/or the Depositary may withhold refuse, and the Company shall be under no obligation, to effect any registration of transfer of all or deduct from any distributions made in respect part of this Receipt or to execute and deliver any new Receipt or Receipts or to permit any deposit or (subject to Section 7.08 of the Deposit Agreement) any withdrawal of Deposited Securities held on behalf of a Holder and/or Beneficial Owner represented by the ADSs evidenced hereby until such payment is made, and may withhold any dividends or other distributions, or may sell for the account of such the Holder and/or Beneficial Owner hereof any part or all of such the Deposited Securities represented by the ADSs evidenced hereby, and may apply such dividends or other distributions and or the proceeds of any such sale proceeds in payment of such taxes (including applicable interest and penalties) tax or charges payable by such Holder and/or Beneficial Ownerother governmental charge, the Holder and the Beneficial Owner Owners hereof remaining liable for any deficiency. Dated: CITIBANK, N.A., as Depositary By: --------------------------- Vice President The Custodian may refuse address of the deposit Principal Office of Shares and the Depositary may refuse to issue ADSsis 111 Wall Street, deliver ADRsNew York, register the transfer of ADSs or register the split-up or combination of ADRs and New York 10043. (subject to paragraph (24FORM OF REVERSE OF RECEIPT) hereof and Section 7.8(a) of the Deposit Agreement) may refuse the withdrawal of Deposited Securities, until payment in full of such tax, charge, penalty or interest is received. Every Holder and Beneficial Owner agrees to indemnify the Depositary, the Company, the Custodian, and any of their respective agents, officers, employees and Affiliates for, and to hold each of them harmless from, any claims (including, without limitation, by any governmental authority or other person or entity) with respect to taxes (including applicable interest and penalties thereon) arising from any tax benefit obtained for such Holder and/or Beneficial Owner. Notwithstanding anything to the contrary contained in the Deposit Agreement, the obligations of Holders and Beneficial Owners under Section 3.2 of the Deposit Agreement shall survive any transfer of ADSs, any cancellation of ADSs and withdrawal of Deposited Securities, and the termination of the Deposit Agreement.SUMMARY OF CERTAIN ADDITIONAL PROVISIONS OF THE DEPOSIT AGREEMENT

Liability of Holders and Beneficial Owners for Taxes and Other Charges. Any If any Korean or other tax or other governmental charge shall become payable by the Custodian or by the Depositary with respect hereto or to any ADR or any Deposited Securities represented by the ADSs evidenced hereby, such tax or ADSs other governmental charge shall be payable by the respective Holders Holder hereof to the Depositary and any Beneficial Owners hereof shall be liable to the DepositaryHolder therefor. The Company, the Custodian and/or the Depositary may withhold refuse, and the Company shall be under no obligation, to effect any registration of transfer of all or deduct from part of this Receipt or to execute and deliver any distributions made in respect new Receipt or Receipts or to permit any deposit or, subject to Section 7.8 of the Deposit Agreement any withdrawal of Deposited Securities held on behalf of a Holder and/or Beneficial Owner represented by the ADSs evidenced hereby until such payment is made, and may withhold any dividends or other distributions, or may sell for the account of such the Holder and/or Beneficial Owner hereof any part or all of such the Deposited Securities represented by the ADSs evidenced hereby, and may apply such dividends or other distributions and or the proceeds of any such sale proceeds in payment of such taxes tax or other governmental charge (including applicable interest and penalties) any taxes or charges payable by expenses arising out of such Holder and/or Beneficial Ownersale), the Holder and the Beneficial Owner Owners hereof remaining liable for any deficiency. The Custodian may refuse the deposit of Shares and the Depositary may refuse to issue ADSs, deliver ADRs, register the transfer of ADSs or register the split-up or combination of ADRs and (subject to paragraph (24) hereof and Section 7.8(a) of the Deposit Agreement) may refuse the withdrawal of Deposited Securities, until payment in full of such tax, charge, penalty or interest is received. Every Holder and Beneficial Owner agrees to indemnify the Depositary, the Company, the Custodian, Custodian and any of their respective agents, officers, employees and Affiliates affiliates for, and to hold each of them harmless from, any claims (including, without limitation, by any governmental authority or other person or entity) with respect to taxes (including applicable interest and penalties thereon) arising from any tax benefit (including any refund of taxes or reduced rate of withholding at source) obtained for such Holder and/or Beneficial OwnerOwner (as applicable). Notwithstanding anything to the contrary contained in the Deposit AgreementDated: CITIBANK, the obligations of Holders and Beneficial Owners under Section 3.2 N.A., as Depositary By: ________________________ Vice President The address of the Deposit Agreement shall survive any transfer of ADSs, any cancellation of ADSs and withdrawal of Deposited Securities, and the termination Principal Office of the Deposit Agreement.Depositary is 388 Greenwich Street, 10xx Xxxxx, Xxx Xxxx, Xxx Xxxx 00000, X.X.X. (FORM OF REVERSE OF RECEIPT) SUMMARY OF CERTAIN ADDITIONAL PROVISIONS OF THE DEPOSIT AGREEMENT

Liability of Holders and Beneficial Owners for Taxes and Other Charges. Any If any Korean or other tax or other governmental charge shall become payable by the Custodian or by the Depositary with respect hereto or to any ADR or any Deposited Securities represented by the ADSs evidenced hereby, such tax or ADSs other governmental charge shall be payable by the respective Holders Holder hereof to the Depositary and any Beneficial Owners hereof shall be liable to the DepositaryHolder therefor. The Company, the Custodian and/or the Depositary may withhold refuse, and the Company shall be under no obligation, to effect any registration of transfer of all or deduct from any distributions made in respect part of this Receipt or to execute and deliver any new Receipt or Receipts or to permit any deposit or (subject to Section 7.08 of the Deposit Agreement) any withdrawal of Deposited Securities held on behalf of a Holder and/or Beneficial Owner represented by the ADSs evidenced hereby until such payment is made, and may withhold any dividends or other distributions, or may sell for the account of such the Holder and/or Beneficial Owner hereof any part or all of such the Deposited Securities represented by the ADSs evidenced hereby, and may apply such dividends or other distributions and or the proceeds of any such sale proceeds in payment of such taxes (including applicable interest and penalties) tax or charges payable by such Holder and/or Beneficial Ownerother governmental charge, the Holder and the Beneficial Owner Owners hereof remaining liable for any deficiency. Dated: CITIBANK, N.A., as Depositary By: --------------------------- Vice President The Custodian may refuse address of the deposit Corporate Agency Office of Shares and the Depositary may refuse to issue ADSsis 388 Greenwich Street, deliver ADRs14th floor, register the transfer of ADSs or register the split-up or combination of ADRs and Nex Xxxx, Xxx Xxxx 00000. Xxx Xxxxxxxxxx'x Xxxxxxxxx Xxxxxx Office is at a different address than its Principal Executive Office. Its Principal Executive Office is at 399 Park Avenue, New York, New York 00000. (subject to paragraph (24FORM OF REVERSE OF RECEIPT) hereof and Section 7.8(a) of the Deposit Agreement) may refuse the withdrawal of Deposited Securities, until payment in full of such tax, charge, penalty or interest is received. Every Holder and Beneficial Owner agrees to indemnify the Depositary, the Company, the Custodian, and any of their respective agents, officers, employees and Affiliates for, and to hold each of them harmless from, any claims (including, without limitation, by any governmental authority or other person or entity) with respect to taxes (including applicable interest and penalties thereon) arising from any tax benefit obtained for such Holder and/or Beneficial Owner. Notwithstanding anything to the contrary contained in the Deposit Agreement, the obligations of Holders and Beneficial Owners under Section 3.2 of the Deposit Agreement shall survive any transfer of ADSs, any cancellation of ADSs and withdrawal of Deposited Securities, and the termination of the Deposit Agreement.SUMMARY OF CERTAIN ADDITIONAL PROVISIONS OF THE DEPOSIT AGREEMENT

Liability of Holders and Beneficial Owners for Taxes and Other Charges. Any If any tax or other governmental charge shall become payable by the Custodian or by the Depositary with respect to any ADR Regulation S GDR Certificates or any Regulation S Deposited Securities or ADSs the Regulation S GDRs evidenced by this Regulation S GDR Certificate, such tax or other governmental charge shall be payable by the respective Holders and the Beneficial Owners to the Depositary. The Company, the Custodian and/or the Depositary may withhold or deduct from any distributions made in respect of Regulation S Deposited Securities held on behalf of a Holder and/or Beneficial Owner and may sell for the account of such the Holder and/or Beneficial Owner any or all of such the Regulation S Deposited Securities and apply such distributions and sale proceeds in payment of such taxes (including applicable interest and penalties) or charges payable by such Holder and/or Beneficial Ownercharges, the Holder and the Beneficial Owner hereof remaining liable for any deficiency. The Custodian may refuse the deposit of Shares and the Depositary may refuse to issue ADSsRegulation S GDRs, to deliver ADRsRegulation S GDR Certificates, register the transfer of ADSs or register the transfer, split-up or combination of ADRs Regulation S GDR Certificates and (subject to paragraph (24) hereof and Section 7.8(a) of the Deposit Agreement) may refuse the withdrawal of Regulation S Deposited Securities, Securities until payment in full of such tax, charge, penalty or interest is received. Every Holder and Beneficial Owner agrees to indemnify the Depositary, the Company, the Custodian, and any of their respective agents, officers, employees and Affiliates for, and to hold each of them harmless from, any claims (including, without limitation, by any governmental authority or other person or entity) with respect to taxes (including applicable interest and penalties thereon) arising from any tax benefit obtained for such Holder and/or Beneficial Owner. Notwithstanding anything to the contrary contained in the Deposit Agreement, the obligations of Holders and Beneficial Owners under Section 3.2 of the Deposit Agreement shall survive any transfer of ADSs, any cancellation of ADSs and withdrawal of Deposited Securities, and the termination of the Deposit Agreement.

Liability of Holders and Beneficial Owners for Taxes and Other Charges. Any If any Korean or other tax or other governmental charge shall become payable by the Custodian or by the Depositary with respect hereto or to any ADR or any Deposited Securities represented by the ADSs evidenced hereby, such tax or ADSs other governmental charge shall be payable by the respective Holders Holder hereof to the Depositary and any Beneficial Owners hereof shall be liable to the DepositaryHolder therefor. The Company, the Custodian and/or the Depositary may withhold refuse, and the Company shall be under no obligation, to effect any registration of transfer of all or deduct from part of this Receipt or to execute and deliver any distributions made in respect new Receipt or Receipts or to permit any deposit or, subject to Section 7.8 of the Deposit Agreement any withdrawal of Deposited Securities held on behalf of a Holder and/or Beneficial Owner represented by the ADSs evidenced hereby until such payment is made, and may withhold any dividends or other distributions, or may sell for the account of such the Holder and/or Beneficial Owner hereof any part or all of such the Deposited Securities represented by the ADSs evidenced hereby, and may apply such dividends or other distributions and or the proceeds of any such sale proceeds in payment of such taxes tax or other governmental charge (including applicable interest and penalties) any taxes or charges payable by expenses arising out of such Holder and/or Beneficial Ownersale), the Holder and the Beneficial Owner Owners hereof remaining liable for any deficiency. The Custodian may refuse the deposit of Shares and the Depositary may refuse to issue ADSs, deliver ADRs, register the transfer of ADSs or register the split-up or combination of ADRs and (subject to paragraph (24) hereof and Section 7.8(a) of the Deposit Agreement) may refuse the withdrawal of Deposited Securities, until payment in full of such tax, charge, penalty or interest is received. Every Holder and Beneficial Owner agrees to indemnify the Depositary, the Company, the Custodian, Custodian and any of their respective agents, officers, employees and Affiliates affiliates for, and to hold each of them harmless from, any claims (including, without limitation, by any governmental authority or other person or entity) with respect to taxes (including applicable interest and penalties thereon) arising from any tax benefit (including any refund of taxes or reduced rate of withholding at source) obtained for such Holder and/or Beneficial OwnerOwner (as applicable). Notwithstanding anything to the contrary contained in the Deposit AgreementDated: CITIBANK, the obligations of Holders and Beneficial Owners under Section 3.2 N.A., as Depositary By: __________________________ Vice President The address of the Deposit Agreement shall survive any transfer of ADSs, any cancellation of ADSs and withdrawal of Deposited Securities, and the termination Principal Office of the Deposit Agreement.Depositary is 388 Greenwich Street, 10xx Xxxxx, Xxx Xxxx, Xxx Xxxx 00000, X.X.X. (FORM OF REVERSE OF RECEIPT) SUMMARY OF CERTAIN ADDITIONAL PROVISIONS OF THE DEPOSIT AGREEMENT

Liability of Holders and Beneficial Owners for Taxes and Other Charges. Any If any Korean or other tax or other governmental charge shall become payable by the Custodian or by the Depositary with respect hereto or to any ADR or any Deposited Securities represented by the ADSs evidenced hereby, such tax or ADSs other governmental charge shall be payable by the respective Holders Holder hereof to the Depositary and any Beneficial Owners hereof shall be liable to the DepositaryHolder therefor. The Company, the Custodian and/or the Depositary may withhold refuse, and the Company shall be under no obligation, to effect any registration of transfer of all or deduct from part of this Receipt or to execute and deliver any distributions made in respect new Receipt or Receipts or to permit any deposit or, subject to Section 7.8 of the Deposit Agreement any withdrawal of Deposited Securities held on behalf of a Holder and/or Beneficial Owner represented by the ADSs evidenced hereby until such payment is made, and may withhold any dividends or other distributions, or may sell for the account of such the Holder and/or Beneficial Owner hereof any part or all of such the Deposited Securities represented by the ADSs evidenced hereby, and may apply such dividends or other distributions and or the proceeds of any such sale proceeds in payment of such taxes tax or other governmental charge (including applicable interest and penalties) any taxes or charges payable by expenses arising out of such Holder and/or Beneficial Ownersale), the Holder and the Beneficial Owner Owners hereof remaining liable for any deficiency. The Custodian may refuse the deposit of Shares and the Depositary may refuse to issue ADSs, deliver ADRs, register the transfer of ADSs or register the split-up or combination of ADRs and (subject to paragraph (24) hereof and Section 7.8(a) of the Deposit Agreement) may refuse the withdrawal of Deposited Securities, until payment in full of such tax, charge, penalty or interest is received. Every Holder and Beneficial Owner agrees to indemnify the Depositary, the Company, the Custodian, Custodian and any of their respective agents, officers, employees and Affiliates affiliates for, and to hold each of them harmless from, any claims (including, without limitation, by any governmental authority or other person or entity) with respect to taxes (including applicable interest and penalties thereon) arising from any tax benefit (including any refund of taxes or reduced rate of withholding at source) obtained for such Holder and/or Beneficial OwnerOwner (as applicable). Notwithstanding anything to the contrary contained in the Deposit AgreementDated: CITIBANK, the obligations of Holders and Beneficial Owners under Section 3.2 N.A., as Depositary By: _______________________ Vice President The address of the Deposit Agreement shall survive any transfer of ADSs, any cancellation of ADSs and withdrawal of Deposited Securities, and the termination Principal Office of the Deposit Agreement.Depositary is 300 Xxxxxxxxx Xxxxxx, Xxx Xxxx, Xxx Xxxx 00000, X.X.X. (FORM OF REVERSE OF RECEIPT) SUMMARY OF CERTAIN ADDITIONAL PROVISIONS OF THE DEPOSIT AGREEMENT

Liability of Holders and Beneficial Owners for Taxes and Other Charges. Any If any Korean or other tax or other governmental charge shall become payable by the Custodian or by the Depositary with respect hereto or to any ADR or any Deposited Securities represented by the ADSs evidenced hereby, such tax or ADSs other governmental charge shall be payable by the respective Holders Holder hereof to the Depositary and any Beneficial Owners hereof shall be liable to the DepositaryHolder therefor. The Company, the Custodian and/or the Depositary may withhold refuse, and the Company shall be under no obligation, to effect any registration of transfer of all or deduct from any distributions made in respect part of this Receipt or to execute and deliver any new Receipt or Receipts or to permit any deposit or (subject to Section 7.08 of the Deposit Agreement) any withdrawal of Deposited Securities held on behalf of a Holder and/or Beneficial Owner represented by the ADSs evidenced hereby until such payment is made, and may withhold any dividends or other distributions, or may sell for the account of such the Holder and/or Beneficial Owner hereof any part or all of such the Deposited Securities represented by the ADSs evidenced hereby, and may apply such dividends or other distributions and or the proceeds of any such sale proceeds in payment of such taxes (including applicable interest and penalties) tax or charges payable by such Holder and/or Beneficial Ownerother governmental charge, the Holder and the Beneficial Owner Owners hereof remaining liable for any deficiency. Dated: CITIBANK, N.A., as Depositary By: __________________________ Vice President The Custodian may refuse address of the deposit Corporate Agency Office of Shares and the Depositary may refuse to issue ADSsis 000 Xxxxxxxxx Xxxxxx, deliver ADRs00xx xxxxx, register the transfer of ADSs or register the split-up or combination of ADRs and Xxx Xxxx, Xxx Xxxx 00000. The Depositary’s Corporate Agency Office is at a different address than its Principal Executive Office. Its Principal Executive Office is at 000 Xxxx Xxxxxx, Xxx Xxxx, Xxx Xxxx 00000. (subject to paragraph (24FORM OF REVERSE OF RECEIPT) hereof and Section 7.8(a) of the Deposit Agreement) may refuse the withdrawal of Deposited Securities, until payment in full of such tax, charge, penalty or interest is received. Every Holder and Beneficial Owner agrees to indemnify the Depositary, the Company, the Custodian, and any of their respective agents, officers, employees and Affiliates for, and to hold each of them harmless from, any claims (including, without limitation, by any governmental authority or other person or entity) with respect to taxes (including applicable interest and penalties thereon) arising from any tax benefit obtained for such Holder and/or Beneficial Owner. Notwithstanding anything to the contrary contained in the Deposit Agreement, the obligations of Holders and Beneficial Owners under Section 3.2 of the Deposit Agreement shall survive any transfer of ADSs, any cancellation of ADSs and withdrawal of Deposited Securities, and the termination of the Deposit Agreement.SUMMARY OF CERTAIN ADDITIONAL PROVISIONS OF THE DEPOSIT AGREEMENT

Liability of Holders and Beneficial Owners for Taxes and Other Charges. Any If any Korean or other tax or other governmental charge shall become payable by the Custodian or by the Depositary with respect hereto or to any ADR or any Deposited Securities represented by the ADSs evidenced hereby, such tax or ADSs other governmental charge shall be payable by the respective Holders Holder hereof to the Depositary and any Beneficial Owners hereof shall be liable to the DepositaryHolder therefor. The Company, the Custodian and/or the Depositary may withhold refuse, and the Company shall be under no obligation, to effect any registration of transfer of all or deduct from part of this Receipt or to execute and deliver any distributions made in respect new Receipt or Receipts or to permit any deposit or, subject to Section 7.8 of the Deposit Agreement any withdrawal of Deposited Securities held on behalf of a Holder and/or Beneficial Owner represented by the ADSs evidenced hereby until such payment is made, and may withhold any dividends or other distributions, or may sell for the account of such the Holder and/or Beneficial Owner hereof any part or all of such the Deposited Securities represented by the ADSs evidenced hereby, and may apply such dividends or other distributions and or the proceeds of any such sale proceeds in payment of such taxes tax or other governmental charge (including applicable interest and penalties) any taxes or charges payable by expenses arising out of such Holder and/or Beneficial Ownersale), the Holder and the Beneficial Owner Owners hereof remaining liable for any deficiency. The Custodian may refuse the deposit of Shares and the Depositary may refuse to issue ADSs, deliver ADRs, register the transfer of ADSs or register the split-up or combination of ADRs and (subject to paragraph (24) hereof and Section 7.8(a) of the Deposit Agreement) may refuse the withdrawal of Deposited Securities, until payment in full of such tax, charge, penalty or interest is received. Every Holder and Beneficial Owner agrees to indemnify the Depositary, the Company, the Custodian, Custodian and any of their respective agents, officers, employees and Affiliates affiliates for, and to hold each of them harmless from, any claims (including, without limitation, by any governmental authority or other person or entity) with respect to taxes (including applicable interest and penalties thereon) arising from any tax benefit (including any refund of taxes or reduced rate of withholding at source) obtained for such Holder and/or Beneficial OwnerOwner (as applicable). Notwithstanding anything to the contrary contained in the Deposit AgreementDated: CITIBANK, the obligations of Holders and Beneficial Owners under Section 3.2 N.A., as Depositary By: Vice President The address of the Deposit Agreement shall survive any transfer of ADSs, any cancellation of ADSs and withdrawal of Deposited Securities, and the termination Principal Office of the Deposit Agreement.Depositary is 000 Xxxxxxxxx Xxxxxx, Xxx Xxxx, Xxx Xxxx 00000, X.X.X. (FORM OF REVERSE OF RECEIPT) SUMMARY OF CERTAIN ADDITIONAL PROVISIONS OF THE DEPOSIT AGREEMENT