severe damage or a negative impact on public interest, or when a chance to clarify cannot be given to the alleged offender per se. If the gathered evidence presents a sufficient ground for enforcement, the
ago or such behavior is not severe to the extent that the person should not be entrusted to perform duty as auditor of entities in the capital market, the SEC may disregard such facts as a cause for
be classified into different classes, provided that the rights and benefits of the same investment units class are reasonably equally determined. (Classifying investment units by asset types is
be classified into different classes, provided that the rights and benefits of the same investment units class are reasonably equally determined. (Classifying investment units by asset types is
interests Conflict of interests Solutions Related party transactions The pricing of the RPT must be determined with reference to the market price; A clear contract and policy is made; Fair
transactions vs. transactions with an outside party. Fairness of pricing and conditions for transactions: Fairness of pricing and other consideration determined by comparing various types of calculation methods
transactions vs. transactions with an outside party. Fairness of pricing and conditions for transactions: Fairness of pricing and other consideration determined by comparing various types of calculation methods