CERTIFICATE OF VALUE ADDED TAX & SUPPLIED AMOUNT

Cert. No. :

Address of Representative :

Location of Business :

Name of Firm :

Registered Business Nbr. :

Name of Representative :

Reg. ID Nbr :

Phone Nbr. :

Reg. ID Nbr. :

Type of Business / Item :

Purpose of Issue :

Nbr. of Copies :

YEAR/TERM	PHURCHASES		SALES		PAID TAX AMOUNT
	SUPPLY AMT	VAT	SUPPLY AMT	VAT
JAN-MAR '96			117,094,000		3,223,986
APR-JUN			62,855,316		1,079,089
JUL-SEP			97,000,080		3,182,906
Total			277,534,343		7,343,450

This is certify that the Value Added Tax was duly paid as shown above

Date :

/S/ OFFICIAL SEAL AFFIXED

Chief

Guro Tax Admin. Office

Seoul