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            | LIAN International Service is a medium-sized 
              accounting firm in Korea. Based on the professionals and experiences 
              especially served for multinational companies in big four(4) accounting 
              firms, we have been specialized in accounting, tax returns and payroll 
              outsourcing service for foreign or foreign-invested companies doing 
              business in Korea. |  
 
           
            | If you going to do business in Korea, you can focus 
              on your business by selecting us your business partner in Korea. |  
 
 
 
 
           
            | Today¡¯s ever-changing business environment requires 
              timely and responsive tax services to ensure that our client¡¯s potential 
              tax issues are addressed and their tax burden is minimized. Globalization 
              introduces many tax issues both in Korea and abroad. Our tax professionals, 
              who include experts licensed in Korea, the USA, and Japan as well 
              as former NTA officials, possess the technical knowledge and experience 
              to meet the diversified needs of our clients. |  
 
 
 
 
           
            | Thanks to our distinct and leading position in the 
              Korean market, we have developed excellent relationships with Korean 
              government including tax authorities. Currently, many tax partners 
              and directors are working as members of sub-committees organised 
              or led by the government officials. Given this, undoubtedly, we 
              are familiar with the positions of and approaches used by the tax 
              authorities with respect to multinational companies. |  
 
 
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            | What can you expect from us? |  
           
            | Well-trained Professionals |  
           
            | 
                 
                  | As a rapidly-growing medium-sized accounting firm in Korea, 
                    Lian Accounting Corp.(¡°Lian¡±) maintains well-defined consulting 
                    system with well-trained professional experts in diverse accounting 
                    and tax areas. Before joining Lian, most of them had worked in big (4) accounting 
                    firm for more than 10 years at international tax and accounting 
                    departments. The major projects conducted by our professionals 
                    there can be summarized.
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            | Specialized Services for Multinational Companies |  
           
            | 
                 
                  | Based on the professionals and experiences especially served 
                    for multinational companies in big five (4) accounting firms, 
                    we have been specialized in accounting, tax returns and payroll 
                    outsourcing service mainly for foreign or foreign-invested 
                    companies doing business in Korea. 
 To this end, we became familiar with all of the Korean accounting 
                    and tax issues especially vulnerable to multinational companies. 
                    This leads us to provide more valuable and stable services 
                    with our customers through our timely consultations. That 
                    explains why our multinational clients still want our services 
                    despite constant solicitations from big four(4) accounting 
                    firms.
 
 On the other hand, we are trying to make a lot of membership 
                    alliances with overseas accounting or consulting firms to 
                    provide our clients with more valuable and creative services. 
                    As of December 2006, our membership alliances are made with 
                    various companies.
 
 Our service network would be rapidly expanded to a lot of 
                    reliable overseas consulting firms in the future to serve 
                    our customers planning or operating their businesses on a 
                    worldwide basis.
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            | Correlation with Competent Authorities |  
           
            | 
                 
                  | Although we are a medium-sized accounting firm, we have 
                    developed excellent relationships with the Korean government 
                    including tax authorities. Currently, many tax partners and 
                    directors are working as members of sub-committees organized 
                    or led by the government officials. Given this, undoubtedly, 
                    we are familiar with the positions of and approaches used 
                    by the tax authorities with respect to multinational companies. |  |  
 
 
           
            | 
                 
                  | We believe our success basically depends on how we meet 
                    our client¡¯s needs and expectations. That is, unlike big four(4) 
                    accounting firms whose service fees are based on their simple 
                    name values of their respective international membership companies, 
                    our service fee is determined based upon the quality of our 
                    services and clients¡¯ satisfactions thereon. Please be advised 
                    that our ultimate goal is to provide high quality services 
                    with reasonable service fee levels in light of the fact that 
                    our client¡¯s success leads to our success. |  |  
 
 
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            | The following are our major customers |  
 
 
 
 
 
 
 
 
 
 
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