<Monetary threshold for LF preparation>

​ Applicable only if both of the following conditions are met:​

• Related-party transactions exceed KRW 50 billion

• Standalone Revenue exceeds KRW 100 billion

<Preparation deadline>

• By the LF submission deadline (same as the preparation deadline).

<Submission deadline>

• Within 12 months after the end of the fiscal year.

<Language>

• Korean

<Penalty>

• Failure to submit, or submission of false information, may result in a fine of KRW 30 million.

  • Reference: Article 21-2 of EDAAIT

  • Reference: Article 16 of AAIT