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ENFORCEMENT DECREE OF THE ACT ON REAL NAME FINANCIAL TRANSACTIONS AND GUARANTEE OF SECRECY

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ENFORCEMENT DECREE OF THE ACT ON REAL NAME FINANCIAL TRANS- ACTIONS AND GUARANTEE OF SECRECY

Presidential Decree No. 15604, Dec. 31, 1997

Amended by Presidential Decree No. 15744, Mar. 25, 1998 Presidential Decree No. 15788, May 6, 1998

Presidential Decree No. 15821, Jul. 1, 1998

Presidential Decree No. 16234, Apr. 9, 1999

Presidential Decree No. 16664, Dec. 31, 1999

Presidential Decree No. 16709, Feb. 14, 2000

Presidential Decree No. 17646, Jun. 29, 2002

Presidential Decree No. 17791, Dec. 5, 2002

Presidential Decree No. 18312, Mar. 17, 2004

Presidential Decree No. 18491, Jul. 29, 2004

Presidential Decree No. 19002, Aug. 17, 2005

Presidential Decree No. 20261, Sep. 10, 2007

Presidential Decree No. 20653, Feb. 29, 2008

Article 1 (Purpose)

The purpose of this Decree is to prescribe matters delegated by the Act on Real Name Financial Transactions and Guarantee of Secrecy and mat- ters necessary for the enforcement thereof.

Article 2 (Financial Institutions)

The term "institutions as determined by the Presidential Decree" in sub- paragraph 1 (p) of Article 2 of the Act on Real Name Financial Transac- tions and Guarantee of Secrecy (hereinafter referred to as the "Act") shall be as follows:

1. Bond register agencies under the State Bond Act and the Registration of Bonds and Debentures Act;

2. Specialized credit finance companies and new technology venture business investment associations under the Specialized Credit Fi- ENFORCEMENT DECREE OF THE ACT ON REAL NAME FINANCIAL TRANS- ACTIONS AND GUARANTEE OF SECRECY

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nancial Business Act;

3. Technology and Credit Guarantee Fund under the Korea Technology Credit Guarantee Fund Act;

4. Deleted;

5. Small and medium enterprise establishment investment companies, and small and medium enterprise establishment investment associa- tions under the Support for Small and Medium Enterprise Establish- ment Act;

6. Credit Guarantee Fund under the Credit Guarantee Fund Act;

7. Regional and specialized forestry cooperatives and the federation thereof under the Forestry Cooperatives Act;

8. Credit guarantee foundations under the Regional Credit Guarantee Foundation Act;

9. Futures companies under the Futures Trading Act;

10. Korea Exchange under the Korea Securities and Futures Exchange Act (limited to the cases where requesting to offer information on the matters referred to in Article 186 (1) 1 of the Securities and Exchange Act in accordance with paragraph (5) of the same Article);

11. Korea Housing Finance Corporation under the Korea Housing Finance Corporation Act; and

12. Other individuals or juristic persons engaged in de facto financial transactions as determined by Ordinance of the Prime Minister Article 3 (Real Name)

Real name referred to in subparagraph 4 of Article 2 of the Act shall be according to the following classification: 1. In the case of an individual, his name and resident registration num- ber recorded on his resident registration card: Provided, That in case of a Korean national residing abroad, his name and passport number recorded in his passport (in case of a Korean national residing abroad to whom a passport has not been issued, his name and registration number recorded in the registration book pursuant to the Registration of Korean Nationals Residing Abroad Act);

2. In the case of a juristic person (including an unincorporated associa- ENFORCEMENT DECREE OF THE ACT ON REAL NAME FINANCIAL TRANS- ACTIONS AND GUARANTEE OF SECRECY

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tion considered as a juristic person pursuant to the Framework Act on National Taxes; hereinafter the same shall apply), the title and reg- istration number recorded on the business registration certificate which is issued pursuant to the Corporate Tax Act: Provided, That in case of a juristic person to whom the business registration certificate has not been issued, the title and tax code number recorded in the document carrying the tax code number granted pursuant to the Cor- porate Tax Act;

3. In the case of an organization other than a juristic person, the real name of the person representing the organization: Provided, That in case of an organization granted an identification number pursuant to the Value-Added Tax Act or granted a tax code number pursuant to the Income Tax Act, the title and identification number or tax code number of the organization recorded in the document thereof;

4. In the case of a foreigner, the name and the registration number recorded on the identification card of registered foreigners pursuant to the Im- migration Control Act: Provided, That in case of a person to whom a registration certificate of foreigner has not been issued, his name and number recorded in the passport or on the identification card; and

5. In a case not falling under subparagraphs 1 through 4 above, the real name as prescribed by Ordinance of the Prime Minister. Article 4 (Ommission of Verification of Real Names) (1) Transactions not subject to the verification of real names pursuant to Article 3 (2) 1 and 2 of the Act shall be:

1. Continued transactions by accounts in which the real names of the persons concerned are verified;

2. Receipt of various kinds of public imposts;

3. Transfer of won currency amounting up to one million won (including deposits without passbook), and purchase or sale of foreign currency equivalent to one million won or less; and

4. Transactions such as the purchase of foreign currencies, receipt of deposits in foreign currency or sale of bonds in foreign currency, which are traded after the enforcement date of the Act and until December 31, 1998. (2) Specific bonds referred to in Article 3 (2) 3 (a), (c) and (e) of the Act shall be: 4

No. 16709, Feb. 14, 2000; Presidential Decree No. 19002, Aug. 17, 2005; Presidential Decree No. 20261, Sep. 10, 2007>

1. Bonds issued by the Labor Welfare Corporation pursuant to Article 28-4 of the Framework Act on Employment Policy;

2. Bonds issued by the Small Business Corporation pursuant to Article 43 of the Promotion of Small and Medium Enterprises and Encouragement of Purchase of Their Products Act;

3. Deposit insurance fund bonds referred to in Article 26-2 of the Depositor Protection Act; and

4. Non-performing loan resolution fund bonds referred to in Article 40 of the Act on the Efficient Disposal of Non-Performing Assets, etc. of Financial Institutions and the Establishment of Korea Asset Management Corporation. (3) Transactions of specific bonds referred to in Article 3 (2) of the Act shall be deemed to include the transactions of checks used for transacting the specific bonds concerned. Article 5 (Scope of Persons Working for Financial Institutions) The term "persons working for financial institutions" in Article 4 of the Act means officers and staff of financial institutions, their agents, servants or other employees, who are actually engaged in the business of dealing with and managing information or data on contents of finan- cial transactions.

Article 6 (Scope of Transaction Information)

The term "information or data on contents of financial transactions" in Article 4 (1) of the Act and Article 5 of this Decree means the conduct of financial transactions by a specific person, any original or copy of records on financial transactions which any financial institution possesses, and any information learned from the records (hereinafter referred to as "transaction information"): Provided, That this shall not include transaction information from which it is impossible to determine who is conducting the financial transaction or for whom it is made (except where the identity of the trader can be easily determined in combination with other transaction information, even if his identity cannot be determined solely on the basis of the transaction information in question).

Article 6-2 (Real Estate Transaction as to which Inquiry about Financial Transaction Information is to be Made)

(1) The term "real estate transaction prescribed by the Presidential Decree" in the proviso of Article 4 (2) of the Act, excluding its subparagraphs, means the transaction of real estate (including any right to such real estate; hereafter in this Article the ENFORCEMENT DECREE OF THE ACT ON REAL NAME FINANCIAL TRANS- ACTIONS AND GUARANTEE OF SECRECY

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same shall apply) which falls under any of the following subparagraphs:

1. Transaction of real estate which is made in violation of the Act on Special Measures for the Registration of Real Estate;

2. Transaction of real estate which is made in violation of the Act on the Registration of Real Estate under Actual Titleholder's Name;

3. Transaction of real estate in which the broker, etc. provided for in the Real Estate Brokerage Act transfer the real estate directly acquired by himself in violation of the said Act;

4. Transaction of real estate in which no report or a false report is made after transferring the status of being selected as an occupant of a house within an overheated speculation district, or concluding a contract for ownership transfer within an area for reporting on housing transactions in violation of the Housing Act; and

5. Transaction of real estate in which one household referred to in Article 154 (1) of the Enforcement Decree of the Income Tax Act transfers real estate, satisfying all the requirements of the following items:

(a) That the one household has transferred or acquired real estates not less than three times within a year retroactive from the date of transferring a real estate;

(b) That the total sum of standard market prices of the transferred real estate under Article 99 of the Income Tax Act is not less than 500 million won (including the transaction of real estate determined by the Commissioner of the National Tax Administration in which the land exceeding the size subject to the permission of land transaction contract within the area subject to the permis- sion of land transaction contract under Article 117 of the National Land Planning and Utilization Act is transferred through division, of which total sum of standard market prices thereof is less than 500 million won), or the transaction of real estate in which any right to the real estate is transferred is included; and

(c) That any party to the transaction of the real estates does not present documents required for a verification of their actual trade prices or the contents of the documents presented are clearly false.

(2) The term "in the event that it is requested under the conditions as prescribed by the Presidential Decree" in the proviso of Article 4 (2) of the Act, excluding its subparagraphs, means in the event that the providing of transaction information, etc. is requested in the name of any person falling under any of the following ENFORCEMENT DECREE OF THE ACT ON REAL NAME FINANCIAL TRANS- ACTIONS AND GUARANTEE OF SECRECY

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subparagraphs:

1. The Commissioner of the National Tax Administration or the Com- missioner of a Regional Tax Office;

2. The Commissioner of the Korea Customs Service, the head of the Seoul Customs, the head of the Incheon Airport Customs, the head of the Incheon Customs, the head of the Busan Customs, the head of the Daegu Customs, or the head of the Kwangju Customs; or

3. The Special Metropolitan City Mayor, Metropolitan City Mayor, or Do governor. [This Article Newly Inserted by Presidential Decree No. 18491, Jul. 29, 2004] Article 7 (Provision of Transaction Information upon Request by Holder of Title Deed) (1) Where a person working for a financial institution referred to in Article 5 (hereinafter referred to as "employee of financial institution") is requested to provide transaction information by a holder of a title deed, he shall confirm whether the requesting person is a holder of a title deed.

(2) Where a person who holds a position to exercise the legal power of a holder of a title deed over his financial assets, such as the successor to the holder of a title deed or the testamentary donee, makes a request to provide transaction information, any employee of financial institution shall confirm whether such legal power exists. (3) Financial institutions shall ensure that transaction information is not leaked to any other person in the course of confirming the holder of a title deed or providing transaction information, and shall establish methods and procedures on the confirmation of holders of title deeds and the provision of transaction information. Article 8 (Provision of Transaction Information by Consent of Holder of Title Deed) (1) A financial institution shall receive written consent which includes the following matters if it intends to provide any person other than the holder of a title deed with transaction information by the consent of the holder of a title deed. In this case, it shall receive the written consent of all holders of title deeds if there are two or more:

1. The persons who will receive transaction information;

2. The financial institutions which will provide transaction information;

3. The scope of transaction information to be provided;

4. The date of drawing up a written consent;

5. The term of validity of a written consent; and

6. The imprint of a seal impression (including sign impressions) registered at the financial institution or a seal impression registered at the Eup/Myon/Dong office (meaning registration office for a juristic person) by the holder of a title deed. ENFORCEMENT DECREE OF THE ACT ON REAL NAME FINANCIAL TRANS- ACTIONS AND GUARANTEE OF SECRECY

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In this case, where the holder of a title deed directly submits a written consent, or a public official submits upon receipt of a written consent from the holder of a title deed for the performance of his official duties, the seal may be replaced by an autograph or a thumbprint of the holder of a title deed. (2) A financial institution may, if the contents entered in a written con- sent under paragraph (1) are ambiguous or suspicious, confirm the contents to the holder of a title deed.

Article 9 (Provision of Transaction Information inside Same Financial Institution or between Financial Institutions)

(1) The provision of transaction information necessary for business inside the same financial institution under Article 4 (1) 5 of the Act means the provision of transaction information necessary for business between persons who manage part of the business entrusted by the financial institution concerned or by any other contract and the main office, branch, business place thereof. (2) The provision of transaction information necessary for business between financial institutions under Article 4 (1) 5 of the Act means the provision by a financial institution of transaction information necessary for business to any other financial institution, or the provision by a financial institution of transaction information necessary for business to a person who collects, manages and provides transaction information or to a person who handles financial asset transfer business between traders under Acts and subordinate statutes or agreements between financial institutions. Article 10 (Scope of Personal Information on Traders) The term "personal information on the holder of a title deed" in Article 4 (2) 1 of the Act means:

1. Name of the holder of a title deed (name of a juristic person or an organization);

2. Resident registration number (including all numbers, such as passport numbers and business registration numbers, used for confirming the holder of a title deed at the time of financial transactions);

3. Account number;

4. Deed number; and

5. Other information by which a financial institution can identify whose transaction information.

Article 10-2 (Scope of Expenses Spent to Notify Title Holder) Expenses to be borne by anyone who has requested provision of transaction information, etc. pursuant to Article 4-2 (4) of the Act shall not exceed postage directly spent by any financial institution to notify the title holder concerned of the fact of such ENFORCEMENT DECREE OF THE ACT ON REAL NAME FINANCIAL TRANS- ACTIONS AND GUARANTEE OF SECRECY

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provision.

[This Article Newly Inserted by Presidential Decree No. 18491, Jul. 29, 2004] Article 11 (Request for Statistical Data)

The Financial Services Commission may request the head of the following agency which supervises and inspects the financial institutions provided for in Article 2 of the Act pursuant to the Acts and subordinate statutes, to present statistical data with regard to the number of demand and provision of transaction information, etc. demanded by business category of financial institution and the number of demand and provision of transaction information, etc. by demanding agency within two months after the end of each quarter. In this case, the head of the supervisory and inspectorial agency for financial institution requested therefor shall cooperate therewith unless there exists any special reason:

1. Minister of Knowledge Economy ;

2. Governor of the Financial Supervisory Service;

3. President of the Korean Federation of Community Credit Cooperatives under the Community Credit Cooperatives Act; and

4. President of the National Forestry Cooperatives Federation under the Forestry Cooperatives Act.

[This Article Wholly Amended by Presidential Decree No. 17646, Jun 29, 2002] Article 12 Deleted. Article 13 (Imposition and Collection Procedures of Fine for Negligence) (1) Where the Financial Services Commission imposes a fine for negligence pursuant to Article 7 (1) of the Act, it shall specify in writing the offence and the amount, etc. of the fine for negligence, after investigating and confirming the offense, and inform the person subject to the fine.

(2) The head of supervisory and inspectoral agency for financial institutions as determined by Ordinance of the Prime Minister shall investigate any offense referred to in paragraph (1) and notify the Financial Services Commission thereof. (3) Where the Financial Services Commission intends to impose a fine for negligence pursuant to paragraph (1), it shall give the person subject to the fine for negligence an opportunity to state his opinion orally or in writing (including any electronic document) by specifying a period of not less than ten days. Where no opinion is stated by the ENFORCEMENT DECREE OF THE ACT ON REAL NAME FINANCIAL TRANS- ACTIONS AND GUARANTEE OF SECRECY

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designated date, the person subject to the fine for negligence shall be deemed to have no opinion. (4) The Financial Services Commission shall take into account the motives and results of the offense in determining the amount of the fine for negligence. (5) The collection procedures for the fine for negligence shall be deter- mined by Ordinance of the Prime Minister. ADDENDA

Article 1 (Enforcement Date)

This Decree shall enter into force on the date of its promulgation. Article 2 (Repeal of Other Acts and Subordinate Statutes) The following Acts and subordinate statutes are hereby repealed:

1. Enforcement Decree of the Presidential Financial and Economic Emergency Order on Real Name Financial Transactions and Guarantee of Secrecy; and

2. Regulations on Article 4 of the Enforcement Decree of the Presidential Financial and Economic Emergency Order on Real Name Financial Transactions and Guarantee of Secrecy.

Article 3 (Value of Financial Assets)

The value of financial asset referred to in Articles 6 (1) and 8 (1) of the Addenda of the Act shall be the following amounts:

1. Deposits, deposit money, and trust property, etc.: the amount which can be withdrawn as of August 12, 1993;

2. Financial assets by accumulation method such as installment depos- its, installments, fraternity dues; the total sum paid in until August 12, 1993;

3. Premiums and amounts deducted: the amount which can be refunded as of August 12, 1993;

4. Stocks, investment equity and beneficiary certificates: the amount calculated by multiplying the price fixed on the last business day before August 12, 1993 by the quantity;

5. Bonds: the value as determined by the Ordinance of the Prime Minister;

6. Bills: the buying price; and ENFORCEMENT DECREE OF THE ACT ON REAL NAME FINANCIAL TRANS- ACTIONS AND GUARANTEE OF SECRECY

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7. Financial assets not provided in subparagraphs 1 through 6: the amount calculated by the method for calculating the value of financial assets similar to the financial assets concerned.

Article 4 (Causes for Exemption from Charges on Those Who have Con- verted into Real Names) The term "causes as determined by the Presidential Decree" in Article 6 (2) of the Addenda of the Act means where a person falling under any of the following subparagraphs as of October 12, 1993, from among traders of existing financial assets, has no lineal ascendants or descen- dants (excluding minors; hereinafter in this Article the same shall apply) or spouse, or where there is cause that his lineal ascendants or descen- dants fall under any of the following subparagraphs and the cause con- tinues even after the date of entry into force of the Act:

1. Where any of them is hospitalized at a medical institution under the Medical Service Act or isolated and housed at a preventive facility under the Prevention of Contagious Diseases Act due to disease;

2. Where any soldier or police officer lives in barracks or on board a ship pursuant to Acts and subordinate statutes;

3. Where any of them continues to be housed, detained, in custody or otherwise in a prison, detention house, juvenile reformatory, juvenile classification home, protective internment facility or protective guidance office, etc.;

4. Where it is unclear who will be a legal title holder of financial assets to be converted into real name due to the pendency of action or the process of inheritance proceedings, etc.;

5. Where a seaman has departed from the country on an ocean-going ship;

6. Where any of them has emigrated abroad and acquired a denizenship or long-term stay status, etc.;

7. Where any of them stays abroad for the purpose of official business, commercial business, studying and training, etc.; and

8. Where it is deemed that there are obvious compelling causes corre- sponding to subparagraphs 1 through 7.

Article 5 (Notification of Real Name-Converted Assets) (1) Notification to the Commissioner of the National Tax Administration referred to in Article 8 (2) of the Addenda of the Act shall be made by the end of the month following the month in which the conversion into real name is made. (2) A financial institution shall specify the date of conversion into real name, names before and after conversion into real names, resident registration numbers and real name-converted amount in making the notification under Article 8 (2) of the Addenda of the Act.

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Article 6 (Special Cases for Tax Investigations on Specific Bonds and Small and Medium Business Investments)

(1) The bearer of specific bonds referred to in Article 9 of the Addenda of the Act shall be:

1. A person who holds specific bonds; and

2. A person who, having specific bonds redeemed at maturity, has been confirmed by the issuing agency of the bonds or a financial institution that he has had the bonds redeemed at maturity under his real name.

(2) Where an issuing agency of specific bonds or a financial institution confirms the fact that a person has had bonds redeemed at maturity pursuant to paragraph (1) 2, it shall issue to the person having the bonds redeemed a fact-confirmation of redemption at maturity on which the bond name, persons to have bonds redeemed, amount of redemption and date of redemption are entered, and transmit the copy thereof to the Commissioner of the National Tax Administration within ten days from the date on which the copy is confirmed.

(3) The term "period as determined by the Presidential Decree" listed in the purview of Article 10 (1) of the Addenda of the Act means the period from the date of entry into force of the Act until December 31, 1998.

(4) The term "small and medium business as determined by the Presi- dential Decree" listed in Article 10 (1) 1 of the Addenda of the Act means any small and medium business under Article 2 of the Enforcement Decree of the Tax Reduction and Exemption Act (hereinafter in this Article referred to as "small and medium business") as of the date of contribution.

(5) The term "those as determined by the Presidential Decree" listed in Article 10 (1) 2 of the Addenda of the Act means the following juristic persons or associations:

1. New technology business investment associations under the Specialized Credit Financial Business Act; and

2. Specialized credit finance companies which have registered only new technology financial businesses pursuant to Article 3 (1) of the Specialized Credit Financial Business Act and persons who have been deemed to have registered new technology financial businesses and equipment rental businesses pursuant to Article 4 (6) of the Addenda of the Specialized Credit Financial Business Act. (6) The term "those as determined by the Presidential Decree" listed in Article 10 (1) 3 of the Addenda of the Act means the following financial institutions:

1. The Industrial Bank of Korea under the Industrial Bank of Korea Act;

2. Financial institutions to which the provisions of the proviso of Article 16 (1) ENFORCEMENT DECREE OF THE ACT ON REAL NAME FINANCIAL TRANS- ACTIONS AND GUARANTEE OF SECRECY

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of the Banking Act apply;

3. Mutual savings and finance companies under the Mutual Savings and Finance Company Act;

4. Specialized credit finance companies under the Specialized Credit Financial Business Act; and

5. Financial institutions as determined by the Minister of Finance and Economy from among those established with authorization under the Banking Act. (7) The term "credit guarantee institutions as determined by the Presidential Decree" listed in the purview of Article 10 (2) of the Addenda of the Act means:

1. The Credit Guarantee Fund under the Credit Guarantee Fund Act;

2. The Technology and Credit Guarantee Fund under the Financial Assistance to New Technology Business Act; and

3. Organizations referred to in Article 19-2 (1) of the Enforcement Decree of the Credit Guarantee Fund Act or Article 22-2 (1) of the Enforcement Decree of the Financial Assistance to New Technology Business Act. (8) The term "causes as determined by the Presidential Decree" listed in the proviso of Article 10 (3) 3 of the Addenda of the Act means the following causes:

1. Where contribution quotas or investment quotas are transferred by a compulsory execution or disposition for arrears under a decision of the court or Acts and subordinate statutes; and

2. Where a minor stockholder under Article 20 (3) of the Income Tax Act recalls his contribution quotas due to the dissolution of the juristic person concerned. (9) The term "cases as determined by the Presidential Decree" listed in Article 10 (3) 4 of the Addenda of the Act means;

1. Where a contributed juristic person does not fall under the category of small and medium business due to a change of major businesses before five years elapse from the date of contribution;

2. Where a contributed juristic person is dissolved or closes down its business operations before five years elapse from the date of contribution; and

3. Where a contributed juristic person, if it is newly established, does not start business before five years elapse from the date of contribution. Article 7 (Contribution Methods of Contribution Imposts) (1) A resident who intends to contribute imposts pursuant to Article 10 (2) of the Addenda of the Act shall submit an application for contributing imposts in which the following matters are entered, together with contribution imposts, to a credit guarantee institution referred to in Article 6 (7) of the Addenda (hereinafter referred to as "credit guarantee institution") by the end of the month following that in which the date of contribution falls: ENFORCEMENT DECREE OF THE ACT ON REAL NAME FINANCIAL TRANS- ACTIONS AND GUARANTEE OF SECRECY

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1. The financial institution to which he contributed, the amount of contribution and the time of contribution; and

2. The credit guarantee institution to which he intends to contribute imposts, and the amount of contribution.

(2) Contribution imposts shall be deemed to have been contributed when the credit guarantee institution receives the application for contributing imposts referred to in paragraph (1) together with contribution imposts. (3) Where a credit guarantee institution receives contribution imposts, it shall issue a confirmation of contribution imposts in which the fol- lowing matters are entered, and transmit a copy thereof to the head of the district tax office having jurisdiction over the contributor's address:

1. The contributor, the amount of contribution and the time of contri- bution; and

2. The financial institution to which the contributor has contributed, the amount of contribution and the time of contribution.

Article 8 (Agency Promoting Real Name Financial Transactions) The term "time as determined by the Presidential Decree" listed in Article 11 of the Addenda of the Act means December 31, 1999.

Article 9 Deleted. Article 10 Omitted.

ADDENDUM This Decree shall enter into force on the date of its promulgation. ADDENDUM This Decree shall enter into force on the date of its promulgation. ADDENDUM This Decree shall enter into force on the date of its promulgation. ADDENDA Article 1 (Enforcement Date)

This Decree shall enter into force on the date of its promulgation. Article 2 Omitted.

ADDENDA Article 1 (Enforcement Date)

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This Decree shall enter into force on January 1, 2000: Provided, That ...(Omitted.)... the provision of Article 8 of this Addenda shall enter into force on January 1, 2001. Articles 2 through 7 Omitted.

Article 8 (Amendments to Other Acts and Subordinate Statutes) Omitted. Article 9 Omitted.

ADDENDA Article 1 (Enforcement Date)

This Decree shall enter into force on the date of its promulgation. Article 2 Omitted.

ADDENDUM This Decree shall enter into force on July 1, 2002. ADDENDA Article 1 (Enforcement Date)

This Decree shall enter into force on the date of its promulgation. Articles 2 and 3 Omitted.

ADDENDUM This Decree shall enter into force on the date of its promulgation. ADDENDA (1) (Enforcement Date) This Decree shall enter into force on July 30, 2004. (2) (Applicable Cases concerning Postage) The provisions governing the postage to be borne by anyone who has asked for furnishing transaction information, etc. pursuant to Article 10-2 shall apply to the postage which a financial institution requested to furnish transaction information, etc. pursuant to Article 4 of the Act spends, on or after the enforcement date of this Decree, to notify the title holder concerned of the fact of furnishing such transaction information, etc. under Article 4-2 of the Act.

ADDENDUM This Decree shall enter into force on the date of its promulgation. ENFORCEMENT DECREE OF THE ACT ON REAL NAME FINANCIAL TRANS- ACTIONS AND GUARANTEE OF SECRECY

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ADDENDA Article 1 (Enforcement Date)

This Decree shall enter into force on the date of its promulgation. Articles 2 through 7 Omitted.

ADDENDA Article 1 (Enforcement Date)

This Decree shall enter into force on date of its promulgation. (Proviso Omitted.)

Article 2 Omitted.