I. Code of Ethics

A. Principles of Ethical Management 1. Employees shall practice ethical management in the performance of their duties, based on high ethical standards and a commitment to compliance. 2. Employees shall not use the company’s property or information assets for personal purposes, and in cases of conflict between personal and company interests, the company’s interests shall take precedence. 3. Employees shall not accept money, gifts, entertainment, or personal favors from stakeholders. 4. Employees shall comply with all relevant laws and regulations in all business transactions, based on a commitment to legal compliance. 5. The company respects the fundamental rights of each employee and treats every individual as an independent and dignified person. 6. The company motivates employees by implementing a fair evaluation and compensation system based on ability and performance. B. Ethics Toward Customers 1. Employees shall make every effort to earn the trust of customers based on credibility and integrity. 2. Employees shall strive to enhance customer satisfaction by providing high-quality products and services. 3. Employees shall protect customer information acquired in the course of their duties. C. Ethics Toward Shareholders 1. The company shall make every effort to enhance corporate value and generate profits to protect the rights and interests of shareholders. 2. The company shall provide shareholders with useful information in a timely manner through disclosure, investor relations (IR), and other channels. 3. The company shall guarantee the proper exercise of shareholders’ rights and respect their proposals and decisions. D. Ethics Toward Society and the Nation 1. The company shall create value through efficient management and innovation, contributing to the economy as a responsible corporate citizen. 2. The company shall comply with domestic and international regulations and standards concerning the environment, health and safety, human rights, and other relevant areas. 3. The company shall fulfill its social responsibilities as a member of society and contribute to sound social development. E. Application of the Code of Ethics 1. This Code of Ethics applies to all employees of SEUNG JIN IND Co., Ltd. 2. Anyone who becomes aware of a violation of this Code by an employee of SEUNG JIN IND Co., Ltd. may report it to the Audit Office, the Compliance Officer, or the dedicated reporting center (responsible department) via email, fax, or telephone. Violations will be addressed and sanctioned in accordance with company regulations. Supplementary Provisions 1. Effective Date This Code of Ethics shall take effect from June 1, 2023.

II. Detailed Guidelines for Ethical Management

A. General Provisions Article 1 (Purpose) The purpose of these Detailed Guidelines for Ethical Management is to enhance the transparency and reliability of SEUNG JIN IND Co., Ltd. and to serve as practical guidelines for implementing the Code of Ethics. Based on relevant domestic and international guidelines and laws, these guidelines establish standards for ethical decision-making and behavior in all management activities. Article 2 (Scope of Application) These Detailed Guidelines for Ethical Management apply to all employees of SEUNG JIN IND Co., Ltd. In addition, contractors, business partners, and other temporary workers who have signed the Anti-Corruption and Ethics Management Pledge are also required to comply with these guidelines. B. Principles of Ethical Management Article 3 (Fostering a Healthy Corporate Culture) 1. Employees shall strive to uphold personal and company honor in all management activities, based on high ethical standards. 2. Employees shall comply with all relevant laws and regulations in the performance of their duties. 3. Any behavior that undermines a healthy corporate culture, including sexual harassment, sexual misconduct, or unjust instructions from superiors, is strictly prohibited. 4. The company recognizes the dignity and unique value of every employee and respects individual privacy. Article 4 (Prohibition of Discrimination) 1. No employee shall be discriminated against in employment, performance evaluation, compensation, or salary based on race, gender, religion, beliefs, disability, political orientation, or other personal characteristics. 2. The company shall evaluate and reward employees fairly based on merit and performance according to objective personnel standards. Article 5 (Prohibition of Corruption and Misappropriation of Benefits) 1. Employees shall not provide or accept improper money, gifts, entertainment, favors, or conveniences in any business dealings with clients, partners, or other stakeholders. 2. In cases of receiving lawful, customary, or unavoidable gifts or entertainment, employees must ensure compliance with relevant laws and company regulations and report them to their immediate supervisor and the ethics department. 3. Employees are prohibited from giving or receiving improper money or favors among themselves. 4. Any other corrupt acts, including insider trading, embezzlement, or breach of trust, are strictly prohibited. Article 6 (Prohibition of Conflicts of Interest) 1. Employees shall not engage in activities or maintain interests that conflict with the company’s interests while performing their duties. 2. Employees shall not use information obtained in the course of work or non-public internal information for personal gain, including stock investments, directly or through a third party. Article 7 (Prohibition of Improper Solicitation) Employees are prohibited from giving or receiving improper solicitations that may hinder fair business operations, including: 1. Interfering in personnel matters such as recruitment or evaluation; 2. Making or issuing improper solicitations for personal gain; 3. Other solicitations or referrals that contradict legitimate business practices. Article 8 (Prohibition of Personal Use of Company Assets) 1. Employees shall not use the company’s assets or information resources for personal benefit. 2. Employees shall take measures to ensure that company assets and information do not leak externally. C. Ethics Toward Customers Article 9 (Enhancing Customer Value) Employees of SEUNG JIN IND Co., Ltd. shall consider customer satisfaction as the standard for judgment and action, provide customers with the highest quality products and services, and make every effort to develop products and services that enhance customer satisfaction. Article 10 (Building Customer Trust) 1. Employees shall recognize that customer trust forms the foundation of business as well as the source of growth and profit. By responding actively to customer needs and expectations with credibility and integrity, employees shall strive to maintain continuous customer trust. 2.Employees shall listen to customer feedback and take prompt action to address any complaints. Article 11 (Protecting Customer Interests and Information) 1. Employees of SEUNG JIN IND Co., Ltd. shall protect customers’ assets and personal information and shall not engage in any actions that infringe upon customer rights. 2. Customers’ personal information shall be used only within the scope of consent provided by the customer and, except where legally permitted or consented to by the customer, shall not be used for purposes other than those for which it was provided or disclosed to third parties. 3. Employees shall protect customer information acquired in the course of work with the utmost care as a prudent manager and shall not disclose it externally or use it for non-business purposes without prior customer approval. 4. Comprehensive security measures shall be established for all customer information in accordance with relevant laws and company regulations. D. Ethics Toward Shareholders Article 12 (Enhancing Corporate Value) The company shall maximize corporate value through innovation and utmost effort and share the resulting benefits with shareholders. Article 13 (Transparent Information Provision) The company shall provide shareholders with useful information in a timely manner, ensure transparency in disclosure materials such as financial statements, and prepare them in accordance with relevant laws and accounting standards. Article 14 (Protecting Shareholder Rights) The company shall guarantee the proper exercise of shareholders’ rights and respect their legitimate requests and proposals. E. Ethics Toward Society and the Nation Article 15 (Fostering Environmental and Safety Awareness) As a member of society, the company shall fulfill its social responsibilities, comply with laws and regulations related to the environment, health, and safety, and actively participate in activities for environmental protection. Article 16 (Compliance with Laws and Regulations) 1. The company shall comply with all applicable laws, regulations, and ethical standards in the countries and regions where it conducts business. 2. Employees shall understand and adhere to laws and company regulations relevant to their duties. Article 17 (Social Contribution Activities) As a responsible corporate citizen, the company shall actively participate in social service activities such as volunteering and disaster relief to contribute to sound social development. F. Reporting Obligations and Whistleblower Protection (Reporting and Rewards) Article 18 (Reporting Ethical Violations) Any employee who becomes aware of a violation or potential violation of the company’s Code of Ethics or applicable laws shall report it to the company’s Audit Office, Compliance Officer, or the dedicated reporting center (responsible department). Article 19 (Protection of Whistleblowers) The Audit Office, Compliance Officer, and dedicated reporting center (responsible department) shall ensure the anonymity of whistleblowers and protect them from any disadvantage or retaliation resulting from their report. Article 20 (Reward System) If reporting a violation of the Code of Ethics or applicable laws helps prevent a loss to the company, the company may provide recognition, rewards, or incentives to the whistleblower. G. Review and Training on the Code of Ethics and Detailed Guidelines for Ethical Management Article 21 (Ethical Management Review) 1. SEUNG JIN IND Co., Ltd. may conduct regular reviews and monitoring of the status of ethical management. If there is any ambiguity in interpreting the application of the Code of Ethics or Detailed Guidelines for Ethical Management in business operations, employees shall report and consult with the responsible personnel or compliance officers. For major issues, interpretation may be requested from the Audit Office and the CEO. 2. At least once a year, the company shall assess employees’ understanding of the Code of Ethics through a self-compliance checklist and conduct self-evaluation activities on ethical standards. Based on the monitoring reports, any weaknesses requiring improvement shall be identified and addressed. Article 22 (Ethical Management Training) 1. Managers shall develop and implement training plans to ensure that all employees, including new hires and relevant staff, comply with and practice the Code of Ethics and Detailed Guidelines for Ethical Management, while adhering to applicable laws and fostering ethical management. 2. Training under Paragraph 1 shall be conducted at least once a year. After training, all employees must sign and submit the “Anti-Corruption and Ethical Management Pledge.” 3. Ethical management training shall also be provided to subsidiaries, contractors, and business partners. 4. In the event of a violation of ethical regulations, the company shall disclose the details and results of corrective actions and provide education accordingly. Supplementary Provisions Article 1 (Effective Date) These regulations shall take effect from June 1, 2023