integrity. The SEC also oversees regulatory compliance and enforces the governing laws to ensure that the capital market will be developed toward sustainable growth and generate positive impacts on the

doing, the association must acquire a license and register with the SEC. The SEC supervises the operation of the associations to ensure that the association oversees the members, and carries out the

departmental manager and oversees the Accounting and Finance Department directly, whether or not the departmental manager of such companies should be considered as “executive". In response to the aforesaid

person whose title is departmental manager. Specifically, if the CFO in some companies holds higher position than departmental manager and oversees the Accounting and Finance Department directly, whether

the injured persons. Accordingly, the principle of Class Action has been enacted as part of the Civil Procedure Code. Class Action can reduce the cost of litigation because the law regulates that the

Procedure Code. Class Action can reduce the cost of litigation because the law regulates that the plaintiff who commences the case shall pay for the Court fees only for the relief sought in the part of the