• This guideline aims to establish reasonable and fair trade practices by presenting mutual compliance requirements between the company (hereinafter referred to as "Party A") and companies starting transactions with the company (hereinafter referred to as "Party B") in the process of contract conclusion.

• Companies newly registered in Party A's partner pool must sign a basic transaction agreement and undergo a selection process for each item during new product development to be designated as a development partner and begin transactions. The selection methods are as follows.

• 2.1 Open Bidding (Designated Competitive Contract)
  In the form of designated competitive contracts, RFQs (Request for Quotation) are sent to participating companies online or offline, and the company submitting the lowest quotation is selected.
• 2.2 Deliberation Bidding (Restricted Competitive Contract)
  In the form of restricted competitive contracts, a deliberation committee evaluates key factors such as price, quality capabilities (grade evaluation), design specifications, and development capabilities to select a partner.
• 2.3 Strategic Procurement (Private Contract)
  In the form of private contracts, specialized companies are selected for items deemed necessary due to policies such as exclusive technology, patents, or the need for non-competitive procurement.

• 3.1 PRM (Partner Relationship Management) Establishment
  Party A conducts at least four mutual cooperation meetings annually to facilitate information exchange and win-win cooperation between the company and partners.
• 3.2 Operation of Partner Support Organizations
  Party A operates a dedicated co-growth team (Partner Cooperation Team) to support quality improvement, technical training, funding, and other cooperative measures for partners.

• 4.1 Advance Delivery of Written Documents
• • ① Party A and Party B must conclude a contract in advance, ensuring that both parties sign and seal the contract before initiating any work related to delivery.
  • ② For frequent deliveries, a basic contract may be signed first, and each individual delivery will be treated as a separate contract based on issued purchase orders.

• 4.2 Reasonable Price Determination
• • ① The unit price of parts is determined through mutual agreement between Party A and Party B, considering factors such as quantity, quality, specifications, delivery schedule, payment methods, material prices, labor costs, market trends, customs duties, and reasonable management costs.
  • ② The determined price includes costs such as packaging, shipping, handling, insurance, and customs duties to the delivery location, unless otherwise agreed.
  • ③ During the contract period, if there are significant fluctuations (e.g., raw material prices changing by more than 5%), either Party A or Party B may request a price adjustment after 60 days from the contract's start or amendment. If an agreement is not reached within 30 days, the matter can be referred to the Subcontract Dispute Mediation Committee.
  • ④ All price adjustment requests must be accompanied by supporting evidence in written form (including electronic documents).

• 4.3 Clear Delivery Deadlines and Procedures
• • ① Delivery deadlines refer to the date agreed upon by both parties for delivery to the designated location under each purchase order.
  • ② Party B must ensure the delivery of the agreed quantity according to the defined procedures.
  • ③ Any deviations in delivery (early, delayed, or insufficient quantity) must be promptly addressed through mutual consultation.

• 4.4 Objective Inspection Standards
• • ① Party A must issue a receipt acknowledgment immediately upon delivery and conduct inspections according to predetermined standards and procedures.
  • ② Inspection results should be communicated within 10 days unless there is a valid reason for delay.
  • ③ Any defective items identified during inspection must be promptly addressed by Party B.

• 4.5 Reasonable Payment for Goods Delivered
• • ① Payment terms and methods will adhere to the Subcontract Fair Trade Act.

• 4.6 Reasonable Handling of Post-Delivery Defects
• • ① If defects are identified post-delivery, Party B must retrieve the defective items within 10 days at their expense and responsibility.
  • ② In cases where retrieval costs exceed the item's price, Party A may dispose of the defective items on-site and notify Party B in writing.

• 4.7 Contract Termination and Cancellation
• • ① Grounds for contract termination or cancellation must be agreed upon by both parties. Termination without prior notice applies in cases such as bankruptcy, regulatory suspension, or mutual acknowledgment of contract infeasibility due to force majeure.
  • ② Termination requiring prior notice applies to cases such as significant breaches of the contract or delays in delivery caused by either party.

• 5.1 Failure to Provide Written Documentation
• • Engaging in transactions without providing the required written documentation in advance.

• 5.2 Unfair Determination of Subcontract Prices
• • ① 1. Reducing subcontract prices by a uniform rate without reasonable justification.
  • ② Unilaterally assigning a fixed amount under the pretext of cooperation requests and deducting it from subcontract prices.
  • ③ Discriminating against specific suppliers without valid reasons when determining prices or determining prices based on unreasonably low rates without agreement.
  • ④ Misleading suppliers regarding transaction conditions, such as issuing false or exaggerated estimates to manipulate prices.
  • ⑤ Determining prices lower than the lowest bid submitted in a competitive bidding process without valid reasons.
  • ⑥ Uniformly reducing prices without objective grounds, such as material cost reductions.
  • ⑦ Discriminating against specific suppliers by offering lower prices without differences in terms of payment, quantity, or work complexity.
  • ⑧ Requesting quotes based on bulk orders but awarding contracts with significantly smaller quantities at the bulk order rate.
  • ⑨ Commissioning manufacturing without predetermined prices and subsequently paying less than the general market rate without agreement.
  • ⑩ Requiring suppliers to provide technical data and then sharing it with other businesses to source products from them.

• 5.3 Forcing Oral Proposals or Development Requests
• • ① Interfering in the hiring, dismissal, or personnel decisions of suppliers by imposing one's approval or direction.
  • ② Restricting subcontract terms, such as supplier selection or contract conditions, unrelated to the quality or timely delivery of commissioned products.
  • ③ Limiting suppliers' product lines or scales or preventing them from dealing with competitors of Party A or affiliated companies.

• 5.4 Unfair Management Interference
• • Canceling development after equipment or production preparation has been completed, or unreasonably demanding price reductions following verbal instructions.

• 5.5 Exclusive Transaction Demands
• • Prohibiting suppliers from engaging in transactions with other parties not designated by Party A, except for exclusive transactions explicitly agreed upon due to joint development.

• 5.6 Failure to Adjust Prices Following Design Changes
• • ① Receiving additional amounts from the ordering party due to design changes or economic shifts but failing to appropriately pass them to the supplier.
  • ② Delaying adjustments to prices for more than 30 days after changes, even after receiving increased or decreased amounts.
  • ③ Failing to pay additional costs within 15 days of receiving them from the ordering party, or neglecting to include delay interest or fees for the excess period.
  • ④ Failing to notify suppliers within 15 days about price changes received from the ordering party due to design changes or economic shifts (unless notified directly by the ordering party).

• 5.7 Failure to Adjust Prices Due to Raw Material Price Changes
• • ① Not responding to requests for adjustments or failing to proceed with substantive steps (e.g., meetings, proposals) after indicating a willingness to discuss.
  • ② Failing to engage in discussions within 30 days after a price adjustment request.
  • ③ Presenting unreasonable prices repeatedly without objective evidence such as market surveys or cost assessments.

• 6.1 Compliance with Civil and Related Laws
• • ① Adherence to the principles of good faith, the Subcontracting Act, and the Fair Trade Act, with disputes resolved based on documented evidence.

• 6.2 Sufficient Agreement and Documentation Before Price Reduction
• • ① Providing reasonable justification for price reductions due to material cost drops or increased order volumes.

• 6.3 Payment Adjustments Due to Contract Changes
• • ① Providing compensation for additional costs incurred due to changes in specifications or contract terms.
  • ※Recommended Practices
    - Termination of contracts should follow the terms outlined in the agreement. For terminations not involving valid reasons, a written notice should be provided to the supplier 2-3 months in advance whenever possible.

• 7.1 Unjustified Refusal to Accept Goods
• • ① Refusing to accept goods when it is difficult to determine whether the delivered items align with the commissioned details due to unclear instructions.
  • ② Rejecting goods due to complaints from the ordering party, foreign importers, or customers, or citing poor sales performance.
  • ③ Refusing acceptance by blaming delayed delivery when raw materials were supplied late, making timely delivery impossible.
  • ④ Applying higher standards than agreed without predefined inspection criteria.
  • ⑤ Even with predefined criteria, applying unclear or excessively strict standards to reject goods.
  • ⑥ Refusing acceptance due to insufficient storage space or other unjustifiable reasons, even when the supplier requests delivery acceptance.
  • ⑦ Arbitrarily rejecting already ordered goods, citing concerns over stable supply due to the supplier’s financial distress.
  • ⑧ Rejecting other items based on defects found in specific goods or citing order cancellations or interruptions as reasons for rejection.

• 7.2 Unfair Returns
• • ① Returning goods due to order cancellations or economic changes from the ordering party.
  • ② Returning goods by unjustly labeling them defective due to unclear inspection criteria or methods.
  • ③ Returning goods deemed defective because of raw material quality issues, despite prior acceptance.
  • ④ Returning goods citing delayed delivery caused by late raw material supply.
  • ⑤ Returning already accepted goods due to complaints, poor sales performance, or similar reasons.
  • ⑥ Returning goods inspected and approved by a third party designated by the supplier.
  • ⑦ Returning goods after accepting delayed delivery without objection but then citing the delay as a reason.

• 7.3 Unfair Reduction of Payment
• • ① Reducing payments after commissioning without specifying reduction conditions, citing cooperation requests or order cancellations.
  • ② Retroactively applying agreed price reductions to orders placed before the agreement.
  • ③ Excessively reducing payments for paying in cash or ahead of schedule.
  • ④ Reducing payments for minor supplier errors that have no significant impact.
  • ⑤ Overcharging suppliers for materials or equipment procured from Party A, exceeding fair purchase or usage costs.
  • ⑥ Reducing payments due to lower market or material prices at the time of payment compared to the order date.
  • ⑦ 7. Reducing payments due to Party A’s financial deficits or price reductions without justification.
  • ⑧ Adjusting payments to exclude indirect labor costs, management fees, profit margins, or VAT contrary to the original agreement.
  • ⑨ Shifting costs that Party A is responsible for, such as labor insurance or safety management expenses, onto suppliers.
  • ⑩ Penalizing suppliers for delayed material or equipment provision by Party A or unreasonable delivery schedules.
  • ⑪ Reducing payments for confirmed subcontract costs or contract terms without justification.
  • ⑫ Arbitrarily reducing payments based on Party A’s claims of low-cost procurement.
  • ⑬ Adjusting payments unfairly by altering contract terms without reason.
  • ⑭ Reducing payments by passing foreign exchange losses onto suppliers.
  • ⑮ Deducting amounts exceeding fair purchase costs for materials or equipment procured from Party A.

• 7.4 Unjustified Demands for Economic Benefits
• • ① Demanding sponsorships, incentives, or support funds as a condition for initiating or increasing transactions.
  • ② Citing financial or managerial challenges to unjustly demand sponsorships or other economic benefits.
  • ③ Demanding economic benefits not legally required from suppliers.

• 7.5 Passing Costs Due to Internal Causes
• • ① Transferring costs incurred due to Party A’s wage increases or internal procedural delays to suppliers.

• 7.6 Unfair Payment in Kind
• • ① Demanding that payments be made in goods against the supplier’s wishes, diverging from the original agreement.

• 7.7 Retaliatory Actions
• • ① Limiting bidding opportunities or imposing other disadvantages on suppliers for reporting subcontract violations to authorities.

• 7.8 Evasion of Legal Obligations
• • ① Using indirect methods to avoid the application of subcontract laws.
  • ② Reclaiming payments made under regulatory orders by deducting them from future payments or using other means.
  • ③ Reducing unit prices to offset costs incurred for overdue interest, discount fees, or other expenses paid to suppliers.

• 7.9 Coercive Purchase Requirements
• • ① Forcing suppliers to purchase specific materials, equipment, or services without reasonable grounds.
  • ② Requiring suppliers to purchase from Party A’s affiliates or designated companies.
  • ③ Repeatedly requesting purchases from suppliers after they have clearly expressed their unwillingness.

• 7.10 Unjust Payment Terms for Goods or Services
• • ① Requiring suppliers to purchase materials or use equipment from Party A while demanding advance payments for such goods or services.
  • ② Imposing unfair conditions on suppliers for materials or services compared to those provided to Party A or third parties.

• 7.11 Forced Disclosure of Technical Data
• • ① 1. Coercing suppliers to disclose confidential technical information or intellectual property without legitimate reasons, including
  • • - Confidential manufacturing, repair, or service methods.
    • - Intellectual property such as patents, utility models, design rights, or copyrights.

• This guideline aims to enhance transparency and fairness in the registration and operation of partner companies, contributing to the establishment of fair subcontracting practices. It provides general information regarding the registration and management of partner companies associated with the company.

• 1) Scope of "Partner Companies" Refers to subcontractors supplying raw materials, components, and assemblies to the company.
• 2) Scope of "Partner Registration" Refers to the process of registering and managing a partner company in the company’s system based on specific criteria.
• 3) Scope of "Partner Pool" Refers to a group of partner companies registered, managed, and operated by the principal company based on certain criteria.
• 4) Scope of "Partner Selection" Refers to the act of registering a company in the principal company’s partner pool.
• 5) Scope of "Partner Operation" Refers to the management of the partner pool, including providing trading opportunities, registration cancellations, and other activities for companies selected and registered as partners, based on specific standards.

• 1) Matters related to the evaluation criteria and procedures for partner registration are included in the company’s internal regulation, "Selection of New Component Suppliers," and this guideline.
• 2) If the evaluation criteria for partner registration are changed, the company’s internal regulation, "Selection of New Component Suppliers," and this guideline will be revised, and modifications will be made within 14 days of the change.
  However, for renewal registration of companies already included in the existing partner pool, the changes will be individually notified in writing (including electronic documents) at least 45 days in advance.
• 3) Once the decision on partner registration is made, the results will be individually notified in writing (including electronic documents) within 15 days from the registration date. For non-selected companies, the reasons for the decision will be specified in the written notification.

• The principal company must establish specific and clear criteria for selecting partner companies to prevent any risk of arbitrary interpretation.

• 1) The selection criteria for partner companies must be relevant to the nature of the entrusted transaction, with appropriate weight assigned to each detailed criterion.
• 2) The application and submission period for partner registration must be at least 15 days.
• 3) Companies excluded from the selection process due to reasons attributable to the principal company must be provided with an opportunity to file objections within at least 15 days from the date of non-selection notification.
• 4) Existing registered companies and new applicants must not face discriminatory selection criteria without valid reasons.

• 6.1 Application for Registration
• • 1) Companies wishing to transact with the company must be recommended by the relevant internal team or be designated by a customer and hold SQ-MARK certification.
  • ※ Relevant internal teams include departments related to component development, integrated purchasing, quality, cost, and design.
• • 2) Companies are excluded from registration under the following conditions:
  • • ① Non-certification under ISO 9001 or ISO/TS 16949 (excluding small-scale or individual businesses).
    • ② Non-certification in the 13 industries requiring SQ-MARK certification.
    • ③ Unsatisfactory SQ-MARK evaluation in the 6 evaluated industries.
• • 3) 3. Applicants must submit the following documents for registration review.
  • • ① Company introduction.
    • ② Company status investigation report.
    • ③ SQ certification status (Vaatz).
    • ④ Bank account copy.

• 6.2 Company Evaluation
• • 1) General Evaluation The responsible team gathers company information and evaluates the general status of the candidate, notifying related teams of the evaluation results.
  • 2) Formation of Evaluation Team The evaluation team consists of the Quality Team, Component Development Team, and Integrated Purchasing Team. Relevant departments are notified for support if needed.

• 6.3 Compilation of Evaluation Results
• • 1) Analysis of Results The evaluation team compiles and analyzes results based on the evaluation sheet and informs candidate companies of the results.
  • 2) Reporting Results The evaluation team reports the analyzed results to executives or team leaders within 7 days of completing the evaluation.

• 6.4 Approval of Registration
• • Based on the evaluation results, the team in charge drafts a registration proposal for approval by the CEO. Once approved, the proposal is announced, and the Component Development Team completes the registration process and assigns a company code with the Accounting Team.

• 6.5 Registration Execution
• • After signing the following agreements with the new partner, the responsible development team finalizes the registration:
• • ① Basic contract
  • ② Quality assurance agreement
  • ③ Claim compensation agreement
  • ④ Supply agreement for repair materials
  • ⑤ Fair trade and win-win cooperation agreement
  • ⑥ Eco-friendly supply agreement

• 6.6 Notification of Transaction Commencement
• • Within 15 days of assigning a new company code, the responsible development team informs the partner company and relevant internal teams in writing (including electronic documents) of the transaction commencement details.

Companies selected and registered as partners must not face unjust restrictions or discrimination in opportunities to participate in bidding or initiate transactions.

• 1) Partner companies must notify the relevant development team of changes to registration details, such as company name, representative, or office relocation.
• 2) For changes in ownership or representative due to equity sales or third-party transfers, the partner must submit the following details for re-registration:
• • - Personal details of the new representative and reasons for ownership transfer.
  • - Corporate investment plans.
  • Evaluation scores of the previous company are carried forward, but new contracts and documents must be signed and submitted.

• 1) Grounds for termination must be defined by mutual agreement and categorized into cases requiring prior notice and cases not requiring it. Termination must be communicated in writing without delay.
• 2) Without Notice
• • - Partner company faces business suspension or cancellation by regulatory authorities.
  • - Bankruptcy, forced execution, or significant operational challenges arise.
  • - Mutual recognition of infeasibility due to force majeure, such as disasters.
• 3) 3. With Notice
• • - The partner violates critical terms of the contract.
  • - Unjustifiable delays in production or refusal to commence production.
  • - Insufficient technical, production, or quality management capabilities.

• 1) Distribution of Specifications and Evaluation Requests
• • - Managed by the Component Development Team.
  • - Specifications are distributed, and evaluation requests are made to the evaluation team.
• 2) Evaluation of Candidates
• • - The evaluation team includes the Quality, Component Development, and Cost Teams.
  • - Each team evaluates candidates and reports their findings.
• 3) Compilation of Results
• • - The managing team consolidates and analyzes evaluation results.
  • - Final results are reported to executives, and the highest-scoring company is selected.
• 4) Approval and Announcement
• • - The managing team prepares a registration proposal based on evaluation results, obtains CEO approval, and announces the selected company.

• This guideline establishes procedures for operating the internal review committee to evaluate the fairness and legality of subcontract transactions between the company and its partners. The primary objective is to prevent violations of the Fair Subcontracting Act through proactive measures.

• 1) Committee Members
• The committee comprises members from the Integrated Purchasing Team, Component Development Team, Partner Cooperation Team, Quality Management Team, Production Management Team, and R&D Division (Research Support Team).
• 2) Chairperson and Secretary
• Chairperson : Executive from the Purchasing Development Office.
• Secretary : Head of the Partner Cooperation Team.
• 3) Expert Participation
• For technical or specialized matters, relevant executives or team leaders may be included as committee members.

• 1) Review of Fairness and Appropriateness
  
• • - Criteria and procedures for partner company registration and cancellation, including related regulations for contract or guideline amendments.
• 2) Partner Registration
• • - Appropriateness of criteria and procedures for new partner registration.
• 3) Cancellation of Transactions
• • - Appropriateness of criteria and procedures for canceling transactions with partners.
• 4) Appeals
• • - Reassessment of cases where unregistered or canceled companies contest the company’s decisions.
• 5) Disciplinary Actions
• • - Penalties for employees violating the Fair Subcontracting Act or related regulations.
• 6) Other Matters
• • - Any subcontract transaction issues requiring review by the committee.
• 7) Price Decisions and Adjustments
• • - Cases requiring price adjustments due to raw material price changes or other factors, handled in collaboration with the cost department.
  • - Other price-related matters deemed necessary for review.
• 8) Selection of Development Companies for New Models
• • - Evaluation and selection of development companies for newly developed components.

• 1) Regular meetings are held once a month, on the third Tuesday. The schedule may be adjusted as needed.
  Meetings may be postponed, rescheduled, or canceled if no agenda items are available.
• 2) The secretary oversees the organization and progress of the meetings.
• 3) The secretary finalizes the agenda 7 days before the meeting and notifies all members of the date, time, and location.
• 4) Members may propose additional agenda items up to 3 days before the meeting.
• 5) The secretary compiles the agenda and reports it to the chairperson 2 days before the meeting. Updated agendas are redistributed to all members.
• 6) Meeting Proceedings
• • - Members deliberate on proposed agenda items and indicate agreement (appropriate) or disagreement (inappropriate).
  • - Decisions are made unanimously as a principle. If disagreements arise, supplementary materials are reviewed, and a re-evaluation is conducted.
  • - If disagreements persist during re-evaluation, decisions are made by majority vote.
• 7) The secretary compiles and reports the results internally and notifies all committee members.
• 8) Members take necessary actions based on approved or rejected items.
• 9) Evaluation results from relevant teams are submitted in writing and used as a basis for selecting development companies.

Documents related to the review results and follow-up actions must be retained for at least three years from the conclusion of the review.

• This guideline provides detailed instructions on the issuance and preservation of written documents related to subcontract agreements and transactions between the company (hereinafter referred to as "Party A") and its partner companies (hereinafter referred to as "Party B"). It aims to promote advanced practices for issuing written documents and establish a fair subcontracting transaction system.

• 2.1 Issuance of Subcontract Agreements
• • - Party A must issue a subcontract agreement in writing after agreeing on key contract details, such as the scope, quantity, and unit price, with Party B.
  • - If initial contract terms change (e.g., due to design modifications), supplementary or amended agreements must be issued.
• • ① Required Details
  • • - Date of commissioning, deliverable details, quantity, unit price, delivery/transfer time and location, inspection methods and timing, subcontract payment terms, payment method, and due date.
    • - If Party A provides raw materials for production, details of materials, their quantities, provision dates, and payment terms must be included.
    • - Conditions, methods, and procedures for adjusting subcontract payments due to raw material price changes must be outlined.
• • ② Timing of Issuance
  • • - Written agreements must be issued promptly after agreeing on major contract details.
    • - In exceptional cases, where issuance is delayed, agreements must still be issued before Party B begins work.
• • ③ Method of Issuance
  • • - Agreements must bear the signature (including certified electronic signatures) or seal of Party A's authorized representative.
    • - Failure to include signatures or seals is considered a failure to issue a written document.
    • - For frequent transactions, a basic contract can be issued, with individual purchase orders serving as supplementary contracts.
• • ④ Exceptions
  • • - For details difficult to confirm at the time of commissioning, an initial agreement without such details may be issued, specifying reasons and an expected date for finalization.

• 2.2 Presumed Subcontract Agreement
• • ① If Party A fails to issue a written agreement, Party B may notify Party A in writing of details, such as the commissioned work, subcontract payment, commissioning date, and relevant parties, and request confirmation.
  • ② Party A must respond in writing within 15 days to either confirm or deny the contents.
  • ③ Failure to respond within 15 days (except in cases of force majeure) will be considered as acknowledgment of the notified contents.

• 2.3 Reduction Notification Document
• • ① If Party A intends to reduce subcontract payments, a reduction notification document specifying reasons, standards, quantities, amounts, and methods must be issued to Party B before implementing the reduction.

• 2.4 Request for Technical Data Provision
• • ① If Party A requests technical data from Party B, a written request must include:
  • • - Name and scope of the data, purpose, confidentiality terms, ownership, compensation, and delivery details.
  • ② 2. Written requests must be issued promptly after mutual agreement on key details.

• 2.5 Receipt Confirmation for Deliverables
• • ① Party A must issue a receipt confirmation document to Party B unless the reason for delay is attributable to Party B.

• 2.6 Notification of Inspection Results
• • ① Party A must notify Party B in writing of inspection results within 10 days of receiving deliverables.
  • ② If results are not communicated within 10 days without valid reasons, deliverables are deemed accepted.

• 3.1 Required documents must be preserved in their original form, including any physical or electronic formats, as issued, approved, or used.
  Electronically created, transmitted, or stored documents are considered equivalent to their physical counterparts.

• 4.1 Mandatory Training for Violators
• • ① The Fair Trade Commission (FTC) may order education for businesses violating issuance or preservation obligations under the Subcontract Act.
• 4.2 Recommendations for Training
• • ① The FTC may recommend training for businesses receiving warnings for violations.
• 4.3 Repeat Violations
• • ① The FTC may investigate businesses repeatedly violating issuance and preservation obligations.
• 4.4 Field Investigations
• • ① The FTC may conduct field investigations for businesses with habitual violations.
• 4.5 Training Requirements
• • ① Training must be completed within three months of recommendation, lasting at least three hours.
• 4.6 Benefits of Training
• • ① Businesses completing FTC-recommended training may receive penalty reductions.
• 4.7 Failure to Comply with Training
• • ① Non-compliance may result in prioritization for FTC investigations into subcontract violations.

DAS recognizes partner companies as ESG management partners and has established this Partner Code of Conduct to build a co-growth ecosystem. This Code outlines the requirements that partner companies must comply with as partners in DAS’s ESG ecosystem. Partner companies must comply with this Code, all applicable laws and regulations, and operate their businesses ethically. DAS or an external organization designated by DAS may visit partner companies to evaluate their compliance with this Code. In cases of violations, recommendations for improvements and corrective actions may be required. If significant violations by partner companies are not corrected within the requested period, transactions with DAS may be suspended, or contracts may be terminated. If this Code conflicts with local laws, the stricter standard will apply and may be reasonably amended as needed. This Code of Conduct is available on the DAS website, and any changes will be announced in advance through the DAS website and Integrated Purchasing Portal.

• Partner companies must guarantee the human rights and dignity of workers, ensuring that there is no illegal discrimination based on gender, age, nationality, race, religion, pregnancy, political views, etc.
  Recruitment, promotion, wages, compensation, and educational opportunities must not include discriminatory elements that cause disadvantages. All forms of labor—temporary, contract, dispatched, migrant, regular, or other—must guarantee legal employment, wages, and rights protection under local laws. All labor must be voluntary and not forced.
  However, even voluntary labor must not involve employing minors under the age of 15.
  Working hours must not exceed the limits set by law, except in emergencies or special situations. Compliance with the 52-hour workweek limit and guaranteeing at least one day off every seven days must be ensured.
  Additionally, partner companies must respect workers' rights to freely associate with other workers or choose not to participate in such activities.

• Partner companies must collaborate with DAS to prohibit the use of conflict minerals from conflict regions (e.g., the Democratic Republic of Congo or neighboring countries).
  They must disclose relevant origin information per RBA (Responsible Business Alliance) requirements and ensure that the minerals used were mined legally.

• Partner companies must obtain and maintain all environmental permits required for their business operations, comply with relevant laws and regulations, and strive to minimize environmental impacts.
  Partner companies must systematically identify, manage, reduce, and recycle hazardous substances, waste, and wastewater.
  Efforts must be made to reduce air pollutants, energy consumption, and greenhouse gas emissions. Environmental management systems must comply with harmful substance regulations, and the utmost efforts must be made to reduce environmental pollution.
  Safety handling, transportation, storage, and usage must be guaranteed by including material identification and labeling information.

• Partner companies must recognize the importance of ethical management for sustainable business and strictly comply with all laws, regulations, and relevant company policies based on fair trade.
  All transactions must be conducted legally and ethically, ensuring integrity and trust.
  Partner companies must maintain the highest level of integrity and honesty in all business relationships.
  Bribery, embezzlement, extortion, kickbacks, and other unethical practices, including promising, offering, approving, or accepting improper benefits, are strictly prohibited.
  This includes indirect improper gains through third parties or offering benefits to third parties.
  Furthermore, partner companies must use the promised raw materials and supply the promised products in all transactions. Counterfeits or counterfeit materials must not be used or supplied.
  Whistleblowers reporting unethical behavior must be protected, with measures taken to safeguard their identity, and no retaliation, such as discrimination or harassment, is allowed.
  Partner companies must protect intellectual property, customer information, and personal information securely. They must comply with all domestic and international trade embargoes and sanctions.

• Partner companies must obtain and maintain all safety and health permits required for business operations and comply with related laws and regulations.
  They must ensure workers' safety and health, remove all risk factors, and strive to establish safe and healthy workplaces.
  Emergency response procedures and plans must be developed to minimize damage caused by emergencies.
  Workers exposed to hazardous or unsafe conditions must be provided with appropriate personal protective equipment, and risk factors must be regularly inspected and evaluated.
  Safety hazard assessments and safety/health education must be conducted regularly to inform workers about accident risks and harmful factors.

• Partner companies must establish management systems incorporating human rights, labor, environmental protection, ethical management, and safety and health considerations. The following components must be continuously managed and implemented:
• 1) Expression of commitment to self-compliance.
• 2) Obligations and responsibilities of management.
• 3) Response to legal and customer requirements and monitoring.
• 4) Risk management (environment, safety and health, labor, ethics).
• 5) Goal management and evaluation.
• 6) Corrective action process implementation.
• 7) Feedback and participation from employees.
• 8) Education and training program operation.