or gifts.
2. Entertainment : Meals, drinks, golf, performances, amusements, etc.
3. Convenience : Transportation, accommodation, sight-seeing or any other form of support related to the event organized or
sponsored by the Company, or its division, department, team, or any other unit.
4. Interested Party : Other director and/or employee, customer, supplier, subsidiary, outsourcing partner of the Company, and
any organization outside the Company whose rights or interests may be directly or indirectly affected by the manner or
results in which the director or employee of the Company concerned performs his/her duties.
5. Customarily Accepted Level (CA Level) : The level that is deemed, in the opinion of other directors or employees of the
Company, or by the public, to be generally acceptable or reasonable within common sense to the extent that the recipient
concerned may perform his/her duties in a just and fair manner.
except a gift marked with a logo of the Interested Party, or a gift generally provided to each of the participants in an event
held by the Interested Party within the CA Level.
2. If a director or employee happens to take any form of Money/Gift unknowingly or against his/her own will, he/she shall
immediately return the same to the giver, and, if it is not possible to do so, he/she shall report the details thereof to the
Manager of his/her department ("Department Manager")
3. Upon receipt of such a report mentioned in Paragraph 2 above, the Department Manager concerned shall treat the form of
Money/Gift transparently and fairly, and then report the results of such action to the Corporate Ethics Department ("CED").
interested parties. Note, however, that entertainment at pubs or bars manned by members of the opposite sex shall not
be allowed.
2. Neither directors nor employees shall receive any entertainment beyond the customarily acceptable levels. Any director or
employee receiving entertainment beyond the customarily acceptable level in an unavoidable situation shall report
such fact to the department head.
3. Any director or employee entertaining at the account of the company any interested party beyond the customarily
acceptable level or participating in any event that includes entertainment beyond the customarily acceptable level shall
obtain prior approval from the department head.
as the Interested Party's expenses, except such convenience that is gen erally provided to each of the participants in an
event held by the Interested Party.
2. If a director or employee happens to receive entertainment exceeding the CA Level under certain unavoidable
circumstances, he/she shall report the same to the Department Manager.
event involving themselves or their associates. Any advisory given regarding such an event through a third party shall
be deemed to have been given by the director or employee concerned.
2. The EP Community Congratulatory or Condolatory Corner shall be used to exchange information on congratulatory or
condolatory events. Any notice given through individual in-house email or by dispatching information sheets
(such as invitation cards or obituary notices) shall be prohibited. The scope of relatives for the notices of congratulatory
or condolatory events shall be limited to the employees themselves, grandparents of their spouses, parents, and children.
3. The condolatory money between employees shall not exceed KRW 50,000, which is a normal level based on social
practices.
4. Neither directors nor employees shall receive any congratulatory or condolatory money from interested parties. Directors
or employees receiving congratulatory or condolatory money in unavoidable situations shall return the money or report
the fact to the department head if returning such is difficult. The department head shall then turn over the money to the
Corporate Ethics Practice Bureau.
5. If requested, directors or employees shall submit a record showing the return of the congratulatory or condolatory money
received from an interested party to the Corporate Ethics Practice Bureau.
6. Neither directors nor employees shall receive congratulatory or condolatory wreath. Even wreaths received in
unavoidable situation by directors or employees shall not be displayed.
7. Neither directors nor employees shall hold wedding ceremonies at hotels to promote a frugal wedding culture.
or borrowing of money, providing or being provided with a payment guarantee for a loan or a rental/lease of real estate.
2. If a director or employee is involved in any pecuniary transaction with an Interested Party due to personal relations, he/she
shall report the same to the Department Manager.
organized or sponsored by the Company, such as department-level events or hobby club activities.
2. Any form of convenience (such as vehicles, venues, services, etc.) received from an Interested Party in relation to an
event shall be regarded as having taken Money/Gift as well.
3. Any form of Money/Gift or conveniences taken or received from any Interested Party in relation to an event under certain
unavoidable circumstances shall be reported to the Department Manager, or the manager of the sponsoring department.
expenses) to any personal use.
2. In executing any of the Company's expenditure, a corporate credit card shall be used, in principle, in conformity to
the objective of relevant budgets, and also in compliance with the standards prescribed by law.
this Guideline.
2. Each Department Manager shall take appropriate preventive measures to ensure that any employee in his/her department
will not violate this Guideline.
manner that is most expeditious and convenient.
2. Upon receiving the report of the fact that the Code of Conduct and/or this Guideline has been violated by one of the
employees in his/her department, the Department Manager concerned shall immediately prepare the details of such
violation in the prescribed form, as in the Appendix attached hereto, and submit the same to the CED.
3. With respect to the matters reported pursuant to Paragraphs 1 and 2 above, the CED has the authority to verify the
relevant fact, whenever necessary, and the director and/or employee involved with the aforesaid matters shall actively
cooperate with the CED in relation to such verification.
4. No director or employee shall treat a person ("Reporting Person") unfavorably after reporting such violation, or divulge
the identity of the Reporting Person to a third party.
5. If a Reporting Person is likely to suffer any unfavorable treatment in terms of personnel management, proper measures,
such as changing his/her position, shall be taken according to the person's wishes.
6. If a director has become aware of the aforesaid report in the course of his/her duties or by chance, he/she shall keep
it confidential, and by failing, he/she may be subject to disciplinary measures.
attainment of the objective of this Guideline.
2. Directors and/or employees who have violated this Guideline shall be subject to disciplinary measures according to
the Company's regulations.
or goods and corresponding compensation shall be separately established. ? (Attachment 3: Operating Standard for
Whistleblowing and Compensation)
2. If any of the family members, relatives, or acquaintances of a director or an employee violates this guideline under the
name of the director or employee concerned, such violation shall be deemed to have been committed by the director
or employee concerned as well.
3. For questions regarding matters other than those stipulated in the ethical standard and this guideline, contact the Corporate
Ethics Practice Bureau for clarification.
ADDENDUM (established as of August 13, 2003): (Effective Date) This Guideline shall enter into force as of August 13, 2003.
ADDENDUM (amended as of April 1, 2004): (Effective Date) This Guideline shall enter into force as of April 1, 2004.
ADDENDUM (amended as of August 24, 2004): (Effective Date) This Guideline shall enter into force as of August 24, 2004.
ADDENDUM (amended as of June 9, 2006): (Effective Date) This Guideline shall enter into force as of June 9, 2006.
ADDENDUM (amended as of June 24, 2009): (Effective Date) This Guideline shall enter into force as of June 24, 2009.