person is entitled to the benefits inherent in the transferred assets. Apart from the characteristics of the true receipt of the transfer of assets as prescribed in the second paragraph, the SEC may

notification of the Capital Market Supervisory Board. In such event, the Capital Market Supervisory Board may specify the details of the following matters: (1) debt to equity ratio; (2) period for the offering

, the Capital Market Supervisory Board may specify the details of the following matters: (1) debt to equity ratio; (2) period for the offering for sale of securities; (3) subscription, underwriting and