[Form No. 26]

SCHEDULE OF SALES AND ADMINISTRATIVE EXPENESES

(Unit : Korean Won)

DESCRIPTION	AMOUNT	REMARKS
1. SALARIES
2. RETIREMENT ALLOWANCE
3. OTHER EMPLOYEE BENEFITS
4. TRAVEL
5. COMMUNICATIONS
6. WATER, LIGHT AND HEATING
7. TAXES AND DUES
8. RENT
9. DEPRECIATION
10. REPAIRS AND MAINTENANCE
11. INSURANCE
12. ENTERTAINMENT
13. ADVERTISING
14. WAREHOUSING
15. SAMPLES
16. PACKING
17. NORMAL RESEARCH AND DEVELOPMENT
18. DEVELOPMENT19. FREIGHT
20. SALES COMMISSIONS
21. BAD DEBT EXPENSE
22. AMORTIZATION OF GOODWILL
23.
26. MISCELLANEOUS EXPENSE
TOTAL

Matter to be considered when completing the above schedule

If necessary, sales and administrative expenses shall be presented separately as sales expenses and administrative expenses.