A Country with Dynamic Energy
Between 1970 and 2011, Koreans GDP grew by more than 144 times, from $8.1 billion to $1.16 trillion. So far this millenium, Korea has achieved an average annual economic growth rate of about 4.5% and maintained strong economic vibrancy.

Korea's FTA Markets
Korea has signed free trade agreements with the EU and the U.S., and they went into effect in 2011 and 2012, respectively. As of June 2012, Korea has signed FTAs with 45 countries including ASEAN, the European Free Trade
Association (EFTA), India and Peru, while FTA negotiations between Korea and China are underway. The economies of the countries with which Korea has signed FTAs account for 61% of the total global economy and are home to 36.2% of the world's population

Introduction of the International Financial Reporting Standards
The Korea Accounting Standards Board (KASB) declared the 'K-IFRS' in December 2007. This means that the IFRS (International Financial
Reporting Standards) has been selected as the Korean business accounting standards.
From 2011, it has become compulsory for all listed companies, including those on the KOSDAQ exchange, to apply the IFRS. However, as a way to reduce the burden on non-listed companies, a simpler set of accounting methods have been enacted and applied.

Hanmi History
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Hanmi is one of top 20 accounting firm in Korea
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Established in 2003 by experienced PwC members
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50 CPAs supported by firm to provide high quality service
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Serves various clients from government entities and public companies to foreign invested companies
Specialty of Hanmi
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Provide personalized attention, trust and the highest quality service
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Equipped with members that are integrated to maximize teamwork
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Well supported by the firm to provide high quality service
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Analyze problems from diverse aspects to provide the most suitable strategic solution
Hanmi Accounting Corporation, CEO
Sung Kyu, Kim
The professionals of Hanmi accounting corporation are equipped with depth experience and knowledge along with business networking whom will be the perfect partner for their clients.

Dignity: Equipped with pride and dignity
Loyalty: Be professional under the trust of our clients
Sincerity: Perform outstanding job on the task given
Preparation: Be precise and quick on the task that is given
Ethics: Ethics is the most important elements should be followed
Creativity: Think creatively from diverse point of aspects

Hanmi's independent audit services provides assurance on the financial performance and operations of our clients which are provided to investors, creditors, and other stakeholders. Our assurance group have skills that could help our clients organization improve externally and internally.
Audit services provided by Hanmi can increase the value of a corporation.
- Statutory and regulatory audit, voluntary audit, and due diligence services
- IFRS Conversion Services and IFRS Financial Accounting System Consulting
- Audit for M&A and listing on the Korea Stock Exchange
- Audit for non-profit organization (government, public school, hospitals)
- Audit for local public corporations
- Compliance services to prepare financial statements in accordance with US GAAP, IFRS, K-IFRS

Tax professionals at Hanmi are equipped with strong technical knowledge and specific industry business understanding to help business organizations and individuals realize tax efficiencies, along with meeting the highest standards of compliance. We combine our knowledge and resources, take time to consider the various obstacles to provide comprehensive and tax advice to our clients who are in various fields of business.
- Reporting Services in Business Tax and Personal tax
- Consulting in Capital Gain taxes and other family taxes
- Tax Audit Defense
- Strategic Tax Planning
- International Tax Services(Cross-border Advisory Services and Transfer Pricing Services)

In the business world of rapid change, corporations need to overcome challenges to continue their growth in the industry. It needs the ability to identify the current issue, and implement a strategic plan to overcome the problem. The Hanmi accounting corporation has professional experience and know-how in this field to satisfy the needs of clients and provide the best advisory service.
- Valuation and Due diligence Services
- M&A Transaction Support
- Corporate Restructuring Services
- Defense for Takeover
- IPO through M&A

A. Real Estate Advisory Services
- Various Consulting on Project Financing
- Feasibility Studies and fund-raising for development of projects
- Consulting services for SOC(Social Overhead Capital) projects
B. Structured Financing Consulting
- Audit and Tax services on SPC(Special Purpose Company), PEF(Private Equity Fund) and Other Funds
- Financial Advising on Issuing of ABS(Asset Backed Securities) and ABCP(Asset Backed Commercial Paper)
C. Other Consulting Services
- Consulting for small & medium-sized companies' Business Strategies
- Advisory on Foreign Company's Domestic Investment
- IPO(Initial Public Offering) on Foreign Capital Market
- Joint Venture Structuring
- Advisory on CEO & CFO about Business, Personal Accounting and Tax Issues
- Consulting on Culture and Art Industry
- Health Care Business

Education: Seoul National University, Economics MA
Completed Sogang University STEP Program
License: CPA Korea
Career: An Gun Accounting Corporation
Founder of MiRye Tax Office/ Venture Consulting Office
CEO of MiRye Partners Corporation
Field of Profession: Consulting regarding SOC, M&A, IPO, Industry Finance consulting,
Health Care Business consulting.
Audit Assurance: Kee Kyun Kim, Ho Suk Kim, Sun Kyoo Lee
Tax: Ji Young Lee, Hye Jin Park
Consulting: Kang Woo Lee, So Young Kim

Education: Seoul National University MBA, Marketing
License: CPA Korea
Career: Advisor of Institute for Information Technology Advancement
Advisor of Korea Culture & Tourism Institute
Tax Advisor of Gangnam Gu Office
Instructor of KOSDAQCA
Field of Profession: Restructuring consulting, M&A, IPO consulting
Audit Assurance: Joong Min Kwok, Sang Ho Bang
Tax: Jin Suk Jang
FAS: Jung Do Choi, Sung Hoon Jang
Global Service: Jong Hwan Shin
Consulting: Woo Jin Jeong

Education: Seoul National University Business administration BA
License: CPA in US, Korea. Tax attorney
Career: Financial Supervisory Service
PwC Accounting Corporation, International Office
Seo Dong Accounting Corporation, International Office
Audit for Incheon Fair
Audit for Incheon Sport Organization
Incheon Weight Lifting Organization Vice President
Incheon Theater Organization Advisor
Professor of Business Administration at Inha University, Soongsil University,
Korea National Open University.
Field of Profession: Real Estate development & SOC, Audit, Due Diligence/ valuation, tax consulting
Audit Assurance: Ryu Bub Jong, Kwi Young Je, Byung Jin Jo
Tax: Kwi Young Je, Sung Hee Ahn, In Ho Choi
PF industry, SOC, Real Estate Development, Consulting: Byung Jin Jo

Education: Sogang University, Business administration BA
Seoul National University MBA
Licenses: CPA Korea
Career: Dong Su Securities Co. International Office
Sang Dong Accounting Corporation
National Information & Credit Evaluation SF Office
Dae Myung Accounting Corporation, Finance Office
Field of Profession: ABS. PEF. FUND, SF Financial Instrument, evaluation, audit, tax, PF,
NPL, SOC, Real Estate Evaluation, Foundation of SPC, Liquidation advis ory
Audit Assurance: Sung Kyun Lim, Yun Sang Lee, Myung Ki Kang
Tax: Tae Kyun Jung, Woo Jin Kim
Structured Finance: Lee Sun, Ji Hyun Lee, Jin Young Kim, Min Soo Gal

Education: Seoul National University German Language and Literature BA
Seoul National University MBA
License: CPA in US, Korea. Tax attorney
Career: PwC manager
Liquidmetal Technologies Inc. CFO
Doran Capital Partners, CFO
Professor of Myong Ji University
Field of Profession: Cross- border M&A, Transaction Advisory
Transfer Pricing and International Tax Advisory
Corporate Governance and Planning of Inheritance
Audit Assurance: Oh Sang Kwon, Hyun Hum Yeon
Tax: Yun Ho Ju, Sang Hoon On
SOC: BongMin Ku, Noh Kyung Park

Address: Chang-Jo building 6, 7 th floor, 143-9 Sam-Sung Dong, Gang-Nam Gu, Seoul,
South Korea 151-090.
Tel: +82-2-3453-4554
Fax: +82-2-3454-0174
Public Transportation
Subway: Line 2, Seou leung exist 10. Walk forward heading to Posco intersection.
Bus: Blue 341.360, 730 Green 8443, Kwang Yuk 9414, 2000, 1700, Airport Bus 6000. Bus station: Get off at Posco station

Address: Wurim Lions Valley Building A Room 204 425. Chung Cheon Dong,
Bu Pung Gu, Incheon Si, South Korea. 403-030
Tel: +82-32-623-5800
Fax: +82-32-623-5809

Address: 44-1 Dae-Myung Building Room 1010. Yeouido,
Yeongdeungpo-gu, Seoul, South Korea 150-714
Tel: +82-2-2071-5400
Fax: +82-2-2071-5455