The Company pursues a policy that prioritizes the interests of members of a limited liability association or special partnership (referred to as “investors”) who have invested in an investment association (referred to as the “fund”) managed by the Company, rather than the interests of the Company, its shareholders, and its employees. In addition, the Company faithfully fulfills its fiduciary responsibilities by treating all investors of the Fund equally in relation to the formation, operation, and liquidation of the Fund.

As a good manager of investment assets, the Company faithfully fulfills its duties in accordance with all laws, regulations, and the Company’s internal regulations related to fund management. In particular, we faithfully fulfill the responsibilities of the trustee by complying with the duty of trust in the entire process of fund management, including investment review, investment execution, follow-up management, collection and liquidation.

In addition, if there is a concern that a conflict of interest may arise between parties in the process of fund management, investment asset management, and operation, measures should be taken in advance to prevent the conflicts in advance, by conducting preliminary reviews and consultations with examiners, management personnel, and compliance officers to protect investor interests. If, as a result of the review and consultation, it is determined that a conflict of interest may occur, the trustee's responsibility is faithfully fulfilled by reducing the possibility of a conflict of interest as much as possible and taking pre-measures to ensure that the investor's interests are safely protected.

The Company prevents conflicts of interest between the Company and investors, the Company and its employees, and specific investors and other investors in accordance with relevant laws, including the Small and Medium Business Startup Support Act, the Act on Special Measures for Venture Business Development, and the Establishment Management Regulations. To this end, we established “Internal Control Standards for the Prevention of Conflicts of Interest,” and based on this, various policies are being implemented to identify, prevent, and resolve potential conflicts of interest in advance. We also have a dedicated Compliance Officer who investigates and supervises conflicts of interest.

In principle, in order to prevent conflicts of interest between the main account and the fund, investment in the fund takes priority over the investment in the main account, and joint investment between the fund and the main account should be refrained from, unless there is a policy in place to allow joint investment between the fund and the main account.

In order to prevent conflicts of interest when distributing investment resources, the Company determines if it is possible to invest according to laws and regulations, whether it is suitable for investment purposes, achievement of the required investment ratio, available funds and fund management plan, standard of total payment ratio, representative fund manager, deal sourcer, and analyst opinions should be considered in distributing funds. If investment resources are to be allocated differently from the above, the allocation ratio of investment resources is adjusted in consideration of fund conditions such as fund maturity, fund portfolio, rules, investment yield, etc. and company policies for each investable fund.

In the case of joint investment, the Company in principle distributes the recovered investment according to the investment ratio by investment source to prevent conflicts of interest at the time of investment recovery. To avoid conflict, we implement a policy of selling at the same rate and at the same price, considering the investment ratio by investment source.

In order to prevent conflicts of interest with the management of investment companies, the Company specifies the obligation to go public in the investment contract for conflicts of interest related to the timing of IPO, M&A, etc. In the case of problems arising from the sale of stocks by management and management, we implement policies such as including a tag-along clause in the investment contract.

In addition, the following should all be abided by: the Company maintains the “Fund and Investor Priority Principle”, in which the interests of funds and investors take priority over the interests of the Company and its executives and employees; the “Independent Decision-Making Principle” that makes investment decisions for the Company’s main account and each fund independently; the “principle of account classification and management” that strictly separates and manages accounts and assets of each fund; “the principle of compliance with laws and regulations” that the management personnel strictly comply with all laws, and regulations, and the management personnel as a good manager should implement a policy to prevent other possible conflicts of interest by thoroughly complying with the “principle of observance of the duty of care”; and the “principle against illegal acts” such as unfair trade, use of undisclosed information, and prohibition of confidential and private misappropriation

In order to enhance the mid- to long-term value of the investment target company, the Company implements the following policies to strengthen the target company's internal capabilities and support external growth.

Support for mid/long-term vision/mission/goal and business strategy establishment: Advise on the company development roadmap, including establishment of vision, mission, and business goals for each stage of growth through corporate diagnosis. Support for strengthening financial and accounting management: We advise on strategies for optimizing the financial structure of investment companies through analysis of their financial structures and provide advice on how to ensure stable growth of investment companies by checking their funds management and providing additional funds if necessary. Marketing strategy establishment and sales activation support: Advise on the establishment of marketing concepts and core positioning strategies for major products and services of investment companies and specific marketing mix execution plans. Operational management system and internal manpower reinforcement support: We support the recruitment of excellent external manpower and provide advice on how to strengthen the operation and management of investment companies, such as establishment of internal operating regulations and systems for investment companies, and establishment of a reasonable personnel management system. IPO & M&A support: Invest by arranging M&A target companies, estimating the appropriate corporate value of investment companies, and supporting M&A negotiations, along with support for IPO, such as pre-inspection of IPO screening items and consultation on the selection of a lead manager for major domestic securities companies. We support successful mergers and acquisitions of companies. Support for overseas expansion: We support growth into a “global leading company” by providing advice on establishing overseas localization strategies for investment companies and facilitating overseas expansion, such as matching overseas partners.

In addition, based on the above support policy, the Company conducts the following follow-up management procedures to periodically inspect investment target companies.

Monitoring and management of management status: By assigning managers in charge, we establish a channel for smooth communication with investment companies and monitor management status, such as checking management indicators. Regular Reporting: Regular follow-up management reports are prepared on a regular basis, and investment company evaluation reports are prepared every 6 months to identify the status of each investment company. Occasional Reporting: In addition to regular reporting, when important issues related to investment companies occur, the status is identified and reported. Evaluation and rating: Based on the investment company evaluation report, management grades in the investment asset evaluation system are assigned every six months, and management methods and management cycles are differentiated according to the management grades. Review of recovery structure and timing: To maximize investment performance, we design an optimal recovery structure such as IPO, M&A, and sale of old stock. We also review the appropriate recovery timing by monitoring the external environment related to recovery.

From the investment review stage, the company forms a consensus through close interviews with the management and key personnel of the investment target company and suggests various compensation plans according to the success of the investment target company after the investment to raise the awareness of partnership with the investment target company. During investment review, we verify the morality of key personnel of the investment target company in advance through extensive reference checks on the major shareholders and management of the investment target company.

When the company concludes a contract with an investment target company, we take active legal action, such as complying with the intended use of investment funds, prior consent to major decision-making, and claiming damages in case of serious damage to the company due to violation of laws and regulations by the investment target company or its executives and employees to prevent moral hazard of investment target companies in advance.

The Company secures transparency and compliance with the collection through the operation of the Collection Deliberation Committee and establishes an optimized recovery structure by comprehensively considering the characteristics of the investment target company's growth stage, the characteristics of the industry, the fund's equity holding ratio, and the market situation. In case of disruption to the existing recovery strategy due to changes in the company situation or aggravation of the market environment, various recovery standards and policies are pursued to minimize loss and risks by providing alternative plans for recovery.

In principle, the Company puts the interests of the fund and investors first in the shareholders' meeting and exercise voting rights related to the board of directors of the investment target company. In addition, the direction of the voting rights is determined through sufficient collection and analysis of relevant information according to each agenda, a faithful review of investment target companies, and preliminary prediction of the outcome of the vote.

To faithfully exercise the voting rights and to enhance the appropriateness of the voting rights, the reviewers in charge of the investment target companies propose a plan to exercise the voting rights, and the fund management personnel, including the representative fund manager, the management team, and the compliance officer go through the review process to determine whether the voting rights are exercised properly and reported to the Fund and Investors in accordance with established procedures.

The Company regularly holds a general meeting of the fund managed on a semi-annual basis and reports on the management status. In addition, when important matters arise, in principle, a meeting is held to report on such matters and obtain approval from investors.

In addition, on a quarterly basis, the Company prepares and publishes a quarterly report that summarizes the status of investment assets and follow-up management progress of the fund.

We have excellent manpower with investment expertise in various industries, and we have established and operated systematic competency development standards and an effective manpower management system to continuously strengthen the competence and expertise of our team. Through this, we seek to maximize the value of our entire human resources as well as improve the capabilities of individual operating personnel.

Through regular seminars and workshops, participation in various external education programs, joint work with external law and accounting firms, participation in domestic and overseas exhibitions/conferences in growth industries, and operation of audit meetings in specific industries, we are promoting the strengthening of analysis capabilities on the market, industry, technology, investment target companies, and strengthening follow-up management capabilities of investment target companies, and strengthening external networking capabilities.

The Company has enacted internal regulations such as risk management regulations, investment business regulations, follow-up management and recovery regulations, and accordingly manages risks at each stage of the fund management process effectively. We are doing our best to prevent possible risks in advance. In addition, internal control standards have been established through internal regulations to prevent conflicts of interest, and ethical regulations, and compliance functions are strengthened through a dedicated compliance officer to ensure compliance with all investment and business activities at all times.