Jungjin Serim Accounting Corp. (hereinafter "the Company") values your personal information and complies with the Act on Promotion of Information and Communications Network Utilization and Information Protection.

Through this Privacy Policy, the Company informs you of the purposes and methods of use of the personal information you provide and the measures taken to protect your personal information.

When the Company amends this Privacy Policy, it will announce the changes through the website notice (or individual notice).

This policy is effective as of January 13, 2026.

1. Personal Information We Collect

The Company collects the following personal information for consultation and related purposes.

Online inquiries
- Items collected: Name, contact information, email, inquiry content, etc.

2. Purposes of Collection and Use of Personal Information

The Company uses the collected personal information for the following purposes:
Performance of contracts for service provision and handling of inquiries and responses related to the provision of services.

3. Retention and Use Period of Personal Information

In principle, personal information is destroyed without delay after the purpose of collection and use has been achieved. However, when retention is required by applicable laws and regulations, the Company retains member information for the period prescribed by such laws and regulations as set out below.

Retention items and legal basis

• - Records on contracts or withdrawal of offers: 3 years
• - Records on contracts or withdrawal of offers: 5 years (Act on Consumer Protection in Electronic Commerce, etc.)
• - Records on payment and supply of goods, etc.: 5 years (Act on Consumer Protection in Electronic Commerce, etc.)
• - Records on consumer complaints or dispute resolution: 3 years (Act on Consumer Protection in Electronic Commerce, etc.)

4. Procedures and Methods for Destruction of Personal Information

In principle, the Company destroys personal information without delay after the purpose of collection and use has been achieved. The procedures and methods for destruction are as follows.

Destruction procedure
Information entered by you for membership registration, etc., is transferred to a separate database (or a separate filing cabinet for paper records) after the purpose is achieved, retained for a certain period in accordance with internal policy and other applicable laws (see retention and use period), and then destroyed.
Personal information transferred to a separate database is not used for any purpose other than retention unless required by law.

Destruction method
Personal information stored in electronic form is deleted using technical means that make the records unrecoverable.

5. Provision of Personal Information

The Company does not provide users’ personal information to third parties in principle. Exceptions are made in the following cases:
When users have given prior consent; when required by law; or when an investigative authority requests such information in accordance with procedures and methods prescribed by law for investigative purposes.

6. Hosting and Maintenance

The Company entrusts the following external service providers with operations for the performance of its services.

• - Service provider: Three Any I&C Co., Ltd.
• - Entrusted tasks: Website and system management (hosting / maintenance)

7. Rights of Users and Legal Representatives and How to Exercise Them

Users may at any time access or correct their registered personal information or request withdrawal of membership.
To access or correct personal information, use "Change personal information" (or "Edit member information," etc.); to withdraw membership (withdraw consent), click "Withdraw membership" and complete the identity verification process to access, correct, or withdraw directly.
Alternatively, you may contact the personal information manager in writing, by phone, or by email, and we will take action without delay.
If you request correction of an error in your personal information, we will not use or provide that personal information until the correction is complete.
If incorrect personal information has already been provided to a third party, we will notify the third party of the correction without delay so that the correction can be made.
Personal information that has been deleted or destroyed at the user's request is processed in accordance with "Retention and use period of personal information collected by the Company" and is not made available for any other purpose.
In the case of children under 14 years of age, legal representatives have the right to access or correct the child's personal information and to withdraw consent to collection.

8. Installation, Operation and Refusal of Automatic Collection of Personal Information

The Company operates "cookies" and similar technologies that store and retrieve your information. A cookie is a very small text file sent to your browser by the server used to operate the website and stored on your computer's hard disk.

The Company uses cookies for the following purposes.

Purpose of use of cookies, etc.
Analyzing frequency of access and visit times of members and non-members; identifying user preferences and areas of interest and tracking activity; understanding participation in events and visit frequency for targeted marketing and personalized services. You have the right to choose whether to allow cookies.
Accordingly, you may set your web browser to allow all cookies, to be prompted each time a cookie is stored, or to refuse all cookies.

How to refuse cookies
You may allow all cookies, be prompted each time a cookie is stored, or refuse all cookies by selecting the appropriate option in your web browser.

How to set
Example (Internet Explorer): Tools in the top menu of the browser > Internet options > Privacy
Note: If you refuse cookies, some services may not function properly.

9. Inquiries Regarding Personal Information

To protect customers' personal information and handle related complaints, the Company has designated the following department and personal information manager.

For other reports or inquiries regarding personal information infringement, you may contact the following agencies.

• - Korea Internet & Security Agency Privacy Call Center (privacy.kisa.or.kr / 118)
• - Supreme Prosecutors' Office Cyber Investigation Department (www.spo.go.kr / 1301)
• - National Police Agency Cyber Bureau (police.go.kr / 182)