LEX NOTICE OF INTENT TO SUBMIT A CLAIM TO ARB~lllJ-ifj~l)I p 2 q q

UNDER CHAPTER 11 OF KORUS-FT A DEAfiTMENT OF STATE

~

KTurbo Inc Disputing Investors

V

The Government of tbe United States of America

Respondent

October 28 2019

KTurbo Inc

242 Sangjangincharo Gaduk-myun Sangdang-gu Cheongju-si Chungbuk 28202 Rep of Korea

wwwkturbocom

TEL +82-43-275-7573

October 28 2019

VIA HAND DELIVERY AND FEDERAL EXPRESS

His Excellency Mr Trump President of the United States

co

Executive Director (LEX) Office of the Legal Adviser Department of State Washington DC 20520 United States of America

Re Notice oflntent to Bring Arbitration against the United States for Violation of Obligations Under the US-Korea Free Trade Agreement

Your Excellency

I The Disputing Investor in this matter is a Korean enterprise KTurbo Inc (KTurbo) and Investment is a US enterprise KTurbo USA Inc under Article 1128 DEFINITIONS The Disputing Investor intend to bring claims pursuant to KORUS Chapter 11 The Disputing Investors have appended proof of their nationality and ownership to this submission 1

2 KTurbo Inc specializes in the production of high efficiency turbo compressors and turbo blowers having built the worlds first environmentally friendly turbo compressors which does not use lubricant oil KTurbo USA Inc is a subsidiary ofKTurbo that was registered in 2010 as a corporation in 1183 Pierson Dr Unit 118 Batavia IL 60510 USA KTurbo USA is wholly owned by KTurbo Korea

3 On April 8 2015 CEO ofKTurbo was illegally extradited to the United States which will be next dispute (12-CR-109 Northern District ofIL)

4 KTurbo was never indicted or punished but the district court who lacks power over KTurbo and its properties forfeited properties of KTurbo which is EXPROPRIATION prohibited under Article 116 See Case 112-cr-00109 Document 334

5 Furthermore even if District court has jurisdiction over KTurbo without prosecution District court ordered forfeiture and restitution after ruling that the government failed to prove any loss and gain2 which is illegal under the United State law3

1 See Annex I

2 the government has failed to prove the defendants gain in this case Based on its prior determination that the government failed to establish the defendants actual or intended loss (Dkt273)

3 The amount of restitution is limited to the actual losses United States v Kennedy 726 F3d 968 973 (7th Cir 2013)

6 Even if the breach was initiated September of 20 I 0 before treaty entered into force on March 15 2012 under the continuing violation doctrine the limitations period for a continuing offense does not begin until the offense is complete4

7 KTurbo submits this Notice oflntent to bring arbitration against the United States(USA) pursuant to Article I 16(2) of the Free Trade Agreement between Korea and the United States (the FTA)

8 The contact information for the Disputing Investor appears below

242 Sangjangincharo Gaduk-myun Sangdang-gu Cheongju-si Chungbuk Korea TEL +82-43-275-7573 Web site wwwkturbocom E-mail hsleekturbocom kcchoikturbocom

THE UNITED STATES KNOWINGLY DENIED EXECISING DUE DILIGENCE

9 We do not argue merits of judicial proceedings but we argue that the judicial proceedings themselves are illegal that is beyond official capacity or frivolous

10 We do not argue that the officers actions are unauthorized or ultra vires5 but argues that the actions are illegal that is beyond their official capacity

11 The United States Government not only authorized and participated in the deprivation but also failed to protect KTurbos investments which give rise to liability

Restitution is loss based while forfeiture is gain based US v Genova 333 F3d 750 761 (7th Cir 2003)

4 The doctrine relieves a plaintiff of a limitations bar if heshe can show a series of related acts to himher one or more of which falls within the limitations period Pegram v Honeywell Inc 361 F3d 272 279 (5th Cir 2004)

5 190 An unauthorized or ultra vires act of a governmental entity of course remains in international law the act of the State of which the acting entity is part if that entity acted in its official capacity But something more than simple illegality or lack of authority under the domestic Jaw of a State is necessary to render an act or measure inconsistent with the customary international law requirements of Article 1105(1) ADF v United States

6 Even if the breach was initiated September of 20 I 0 before treaty entered into force on March 15 2012 under the continuing violation doctrine the limitations period for a continuing offense does not begin until the offense is complete4

7 KTurbo submits this Notice oflntent to bring arbitration against the United States(USA) pursuant to Article I 16(2) of the Free Trade Agreement between Korea and the United States (the FTA)

8 The contact information for the Disputing Investor appears below

242 Sangjangincharo Gaduk-myun Sangdang-gu Cheongju-si Chungbuk Korea TEL +82-43-275-7573 Web site wwwkturbocom E-mail hsleekturbocom kcchoikturbocom

THE UNITED STATES KNOWINGLY DENIED EXECISING DUE DILIGENCE

9 We do not argue merits of judicial proceedings but we argue that the judicial proceedings themselves are illegal that is beyond official capacity or frivolous

10 We do not argue that the officers actions are unauthorized or ultra vires5 but argues that the actions are illegal that is beyond their official capacity

11 The United States Government not only authorized and participated in the deprivation but also failed to protect KTurbos investments which give rise to liability

Restitution is loss based while forfeiture is gain based US v Genova 333 F3d 750 761 (7th Cir 2003)

4 The doctrine relieves a plaintiff of a limitations bar if heshe can show a series of related acts to himher one or more of which falls within the limitations period Pegram v Honeywell Inc 361 F3d 272 279 (5th Cir 2004)

5 190 An unauthorized or ultra vires act of a governmental entity of course remains in international law the act of the State of which the acting entity is part if that entity acted in its official capacity But something more than simple illegality or lack of authority under the domestic Jaw of a State is necessary to render an act or measure inconsistent with the customary international law requirements of Article 1105(1) ADF v United States

DAMAGES and CLAIM

12 It is trite that if a state is responsible for conduct that is unlawful under international law it is obliged to inake full reparation for the consequences of its wrongful conduct6 and that this involves putting the wronged party in the position it would have been in had the wrongful conduct not occurred 7

13 Since KTurbo itself was directly expropriated KTurbo claims the fair market value of the properties and its interest

14 Since KTurbo lost opportunity KTurbo claims loss of profit

15 Accordingly we seek compensation for the loss and damage suffered in relation to illegal forfeiture in breach of treaty in an amount to be qualified and currently estimated to be approximately IO million dollars

16 However we invite representative of the United States to find amicable solution to the present dispute and reserves its right to submit its claim to arbitration under Article 1116 of the KORUS-PTA should no amicable resolutions be reached within 90 days of receipt of this notice

Yours Sincerely

ChoiKyooCicllt A ) ~ Legal Administrator

KTurbo Inc 242 Sangjangincharo Gaduk-myun Sangdang-gu Cheongju-si Chungbuk 28202 Korea TEL82-10-4 702-4 708

6 Articles on the Responsibility of States for Internationally Wrongful Acts drafted by the International Law Commission and annexed to United Nations General Assembly Resolution 5683 of 12 December 2001 Article 31

7 FactofY at Chorzow (Merits) pen Series A No 17 (1928) p 47

Annex 1 Nationality of Investor

Doell 1004118050 Fee $3800 FORM BCA 210 (rov Dec 2003) Eugene middotGonebull Moore ARTICLES OF INCORPORATION Cook County Rooorder ol Deedamp - Copoallon Act Dote 0211012010 0241gt PM Pg 1 ol 2 Jesoo Wl1ito socrouuy of SWo Departmon1 cf 8Ustnoss S0rAoos 501 S Soltood St Rm 350 S~llcld IL 62758 217-782bull9522 217bull182e981 www-nrfwi1Bnol3oom

Romll poymom In 1ho form of a~ d1edC certlieel cllodc money Older or an lhlnorJ ottoJnoya or CPAa chod( -middot- ~- --payollo to seawy of s- Filed 152010 Jesse Vhite Secre~ry ltf ~l~ Seo Noto 1 on bade to dotonnlnO fCAL

FlllngFooS1so Fltanclllse-rxs_2500 To1o1s_17500 _66747417 _ ~_CAF ---Submit middotmiddot~--~G(fdat- ln bladrJnllt---ponotwo1to--l---

1 COIJ)OtlteNemeKT1JR80USA1NC CAF ----------------

Dlq~f~ middot- _

2 Initial Reglstend Agent_bullci03elgt----h--=~-----~K~-=~---~Korr ______ _ flnl Namo MlddJo ~ Ln3I Name

lnllfal Rogfstered Offlce_100ii0iNorlh~Blvd=middot ---=c-----Suito44======c----Numbor SNltOI Sufto No (PO Bax 8blo b ~)

Ollllt Partlt IL 60301 Cook

3 Putl)OSltgtS(s) tor which tre Cotpocallon lo Organized H more apaoe Is - 8114Ch addHlonal aheola of this etze 44 The lrDnsactlon of any or au lawful llusln for whlclgt corporations may be lncorporahgtd under tho l1llnols Business Corporalfon Act

4 Patagmp) 1 - Au1hortzed Shares lssUed Shares and Consideration Received Number of ShlUc NumborOf ~ -~tooo --~ ~ ~tobolRUOd

C0mmon 10000 5000 100000 $

TOTALa$ 100000

flllagBjlh 2 - Tho prefonce$ quallfloallons llmltattons restrictions and spedal 01 mlallw rlghts In respect ol tho shares of each caSS are If more opece le neoclod attach additional ehoote of Ihle etzo

(oont on baclt)

Annex 1 Nationality of Investor

Doell 1004118050 Fee $3800 FORM BCA 210 (rov Dec 2003) Eugene middotGonebull Moore ARTICLES OF INCORPORATION Cook County Rooorder ol Deedamp - Copoallon Act Dote 0211012010 0241gt PM Pg 1 ol 2 Jesoo Wl1ito socrouuy of SWo Departmon1 cf 8Ustnoss S0rAoos 501 S Soltood St Rm 350 S~llcld IL 62758 217-782bull9522 217bull182e981 www-nrfwi1Bnol3oom

Romll poymom In 1ho form of a~ d1edC certlieel cllodc money Older or an lhlnorJ ottoJnoya or CPAa chod( -middot- ~- --payollo to seawy of s- Filed 152010 Jesse Vhite Secre~ry ltf ~l~ Seo Noto 1 on bade to dotonnlnO fCAL

FlllngFooS1so Fltanclllse-rxs_2500 To1o1s_17500 _66747417 _ ~_CAF ---Submit middotmiddot~--~G(fdat- ln bladrJnllt---ponotwo1to--l---

1 COIJ)OtlteNemeKT1JR80USA1NC CAF ----------------

Dlq~f~ middot- _

2 Initial Reglstend Agent_bullci03elgt----h--=~-----~K~-=~---~Korr ______ _ flnl Namo MlddJo ~ Ln3I Name

lnllfal Rogfstered Offlce_100ii0iNorlh~Blvd=middot ---=c-----Suito44======c----Numbor SNltOI Sufto No (PO Bax 8blo b ~)

Ollllt Partlt IL 60301 Cook

3 Putl)OSltgtS(s) tor which tre Cotpocallon lo Organized H more apaoe Is - 8114Ch addHlonal aheola of this etze 44 The lrDnsactlon of any or au lawful llusln for whlclgt corporations may be lncorporahgtd under tho l1llnols Business Corporalfon Act

4 Patagmp) 1 - Au1hortzed Shares lssUed Shares and Consideration Received Number of ShlUc NumborOf ~ -~tooo --~ ~ ~tobolRUOd

C0mmon 10000 5000 100000 $

TOTALa$ 100000

flllagBjlh 2 - Tho prefonce$ quallfloallons llmltattons restrictions and spedal 01 mlallw rlghts In respect ol tho shares of each caSS are If more opece le neoclod attach additional ehoote of Ihle etzo

(oont on baclt)

ITEMSamp e AND 7 ARE OPTIONAL 5 a Number ol Dlroctors cons1Jlutlng the lnlllal board of dlrectcJsof lhe corporallon ~-~)--------

b Names and Addl8SS90 of pesons setng as- untl lhe fl1lll annual meeting of shareholders until their SIICC8SSOISangtelectedandqudfy

Heon Seok 11E 1183 PfeSon Dri Bldg 118 -Seang Koo LEE 1183 Pierson Drive Bldg 118 8atavfa IL 60510

Tllnlty Seung Eun LEE 1183 Pierson Drive Bldg 118 llaUMa IL 60510

6 a n io estimatud lhat lhe YOlue of the propeny to be cwned by the oorpomtJon for the loUowlng year wl1erever ocated WIii be S 200000oo_ ____ _

ti n Is estimated 1hat the YOlue ot the property to be localed wilhln the State 1 O o11runo1s during lhe follawlng yaarwlll be s ~200=00~0~oo~----

bull c It Is estimated lllat the gnss amount of btJslness 1hat wW be iransacted by the oorparatlon during the followlng yaar w1II be $ _2~000=middot~000=oo=-----

d 1118 estimahgtd that Iha gross amount of bUsln8ss thal wlD be transaded f10m places of 1gtus1nosalnlhaSl8acU111nOuunng the fatlowmgyear wm be $ 200000000

7 Other Alwlslons Allach a separate oheot ol this 6lze for any oUler pro1fslon to be lnctuded In the Mioles of lncorpolllllon (eg authorizing preenptlva t1ghls denying cunulaUve wttng rugulallng lnDmal affair yenltJtlng major-

bull lly ngtqUl~ 1XfnQ agu~noJOf1Jll911(~i ~) C bull

NAME(S) ampJtiilfa~ OF INCORPciRAtOR(S) 8 The undersigned lncorporaor(s) herebd~) ~~of ~-lhal111981atem8nS madehUheforego

Ing Anlcles of lncorpcl8lcn are IJUG

~ 1 1000 North Blvd Sulto 44

Oek PaJflt llllnolo - 60301 ZIPCodo

2 2 --3 3 --

(lypoototlnO - Sl8lo ZIP Codo

Slgnalurea IIMlt be In BlACK INK on an otlglnal document C8tbon copy pltolocopJ or rubber auunp algntiltllVS mayonty be used on conformed copies NOTE tt o corporation acls as fncorporalor tho nami of the corporation and the stale ol lncoltpolliion Ghall be ampflown end

the 8CUUon shell be by a duly au1lgtod zed OOltl)Omltgt offioGr lype laquo print offlcltlra name end ti1le benltlalll Signature

Nola - Fee SChedUle Tha ilgtl1lal tranclllse tax IS assessed 81 lhe rate of 151100 ol 1 pecent ($150 per $1000) on 1he pal~ capital representud In lhlS Slale (The minimum Initial fnlnchfse taX Is $25)

The ffllng foe Is $150

The minimum total duo (fmndllS8 lax+ flllng loo) loS175

Note2- Relllmto J Kent Kerr -shyAttomoy at Law -1002 NOl1h Blvd 5lte 44 -shyOsk Palk IL 60301

(

Certlficate No Shares -middot001bull bullbullbullsooO Turbo (

KTURBO USA INC Incorporated under the laws of the Slate of llfrnols

KTURBO INC is the owner of bull

FIVE THOUSAND (5000) COMMON SHARES of

KTURBO USA INC

In Witness Whereof ICTURBO USA INC has caused this Certificate to be signed by dle duly authorized officers of the corporation

Dated ______ _ Heon Se

Trinity

CORPIUC bull File Detail Report htlplwww Jlsosgovlco-llcCorporaleUltConlroller

SEfMCES PROGRAIIS PRESS PUSUCA110N8

CORPORATION FILE DETAIL REPORT

----

I

(Pun ~9lt1S I (Ono Certlftcabl porT-nJ

I of J lll l2010 1050 AM

Registered No 2015 - 6329

NOTARIAL CERTIFICATE

NOTARY PUBLIC CHUNG YOUNG OFFICE 35 DUNSAN-00 137BEDN-GlL SEO-GU DAEJEDN 302-831 KORFA

21 m 9 mm ((lJj-sect-Al( if) 70gm)

bull

Issue No I Proof of Fact Processina time

15-126 1 I Immediate copy Address or location (Branch location for corooration) 1l ltlgt Address for place of business 242 Sangjangin~MJii~~esgtJclmreon Cheongwon-gun Chungbuk 363-852

~ KOREA y reg Cornnration name KTURBOINC l reg Corporate registration 314-81-29619 cSgt Telephone number 043-275-7573

number Clgt Name (CEO) Heon Seok Lee 0 Resident (Coro)No 160111-0090409 reg Pu oses of this form Submittinn reg Number of co-middot 1

Whether or not residents number is onened l li[Onened CJ Partiallv olQned Whether or not address is ooened I lif Onened CJ Not onened If a nromiddot- middot trusted bv the said taxnmer receives this form olease make sure to fill followina articles

Name Residents number Telephone Relation with tax Name of proxy ~-middoter

Overseas corporations statement (2013) Contents to be

proved

We hereby request proving that above artide is true KTURBO INC

Requester Heon Seok Lee (Signature)

CEO Proxy Heon Seok Lee (Signature) To tax accountant Cheol Jo- Lee

ltgt If a proxy applies this please make sure that power of attorney [No 13 fonmat according to civil affair documents nrocedurel is written and submitted lt Agreement on collection and use of personal information by Privacy Act (Applicant (self)] 0 Collection middot Use Ossuing certificates after management) 0 period for preserving and using (5 years) 0 Identification information for person whose privacy information is collected (Residents no foreigners registration No passport No) For above artides Agreed CJ Not agreed CJ

0 Arry person has his or her right to reject above agreement and disadvantage may occur depending on rejection of agreement (certificate may not be issued)

ltgt Agreement on collection and use of personal information by Privacy Act [Applicant (self)] 0 Collection bull Use (issuing certificates after management) 0 period for preserving and using (5 years) O Identification information for person whose privacy information is collected Residents no foreigners registration No passport No] For above articles Agreed D Not agreed CJ

0 Any person has his or her right to reject above agreement and disadvantage may occur depending on rejection of anreement tcertificate mav not be issued) L hereby certifies that the above articles are true Confirmed by tax accountant Cheol Jong Lee

Registration No u-10653

This is to confirm that this is true to the document reported previously in accordance middotwith Article 2-7 of the Tax

Accountant Law

Receint No Dent

April 13 2015 Officer in charne

Is (Official seal affixed)

Contact Tax accountant Chea Jong lee

noint

gt

bullEnforcement regulation of corporation tax law (revised Feb 2012)

(Igt Name of mother corooration a Business VPar of mother cornnration KTURBO INC

Overseas corporations statement Jan 1 2013 - Dec 31 2013

~ Cooration nonistration No I 1 _ I copy Business vear of overseas corooration

314-81-29619 Jan 1 2013 - Dec 31 2013 l Submitted overseas corooration statements total) ~I JI -J bull

Number of corporations to submit (Z) Number of

1l Number of ltill Number of lt3lnumber of reg Number of corporations

corporations corporations ltIgt Number of

corporations newly found whose shares whose whose corporations whose

Type in business as corporation in are transferred statements are statements are

statements are not of the end of corresponding during

submitted submitted submitted

previous term year corresponding (reg+reg)

vear Foreign

comoration Others 1 -1

II Overseas corporations whose statement is not submitted Oisted by each overseas corporation) 1 Basic information for overseas corporation [ l Subsidiary corporation other than domestic mother corporation [ J lower than

arandson cor lOration for domestic mother comoratlon 11 Overseas

K TURBO USA NC 12 Company

275108996 comnration name number on site

13 County USA 14 Date of

Jan 28 2010 15 No of tax

271549206 investment oavment on site 16 Location of

1183 Pierson Dr Unit IL 60510 USA corporation 17 Business

Manufacturing 18 Number of 2 19 Telephone No

category (291902) employees ( 1 )

of corporation on 001-630-406-1473 (Catonov code) site 2 Investment statement for overseas corporation A Investment for overseas oornoration on site (Unit WON) 20 Contribution items Investment b loan Shareholderdegs 21 Amount of 22 Number of 23 Ratio of 24 profit by

25 Amount of loan 26 interest of loan

name contribution stocks share dividends profit KTURBONC

53555000 1000 1000 (Korea) Subtotal for minority shareholders

Total I 53555000 1000 I I I B List of subsidiarv comorations whose overseas co nnration own more than 10 of share (Unit WON)

27 Name of 28 31 Amount of

subsidiary Business 29 Location 30 Date of contribution 32 percentage 33 gross profit Joss on (County or city) contribution by overseas of share sales

company category co mo ration

C Uauidation transferrina share) or not (Unit WON) 34 Date of 35 type of 36 Amount 37 [ J Notified liquidation liquidation to be Declaration [ J Not notified

retrieved to main bank or not

We hereby shall submit overseas corporations statements according to Enforcement regulation of corporati~~ Provision 2 of Article 121 on corporation tax law To Tax cWcer of East ChungJu Tax Office Submrtter

March 31 2014 1 ~

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CORPIUC bull File Detail Report htlplwww Jlsosgovlco-llcCorporaleUltConlroller

SEfMCES PROGRAIIS PRESS PUSUCA110N8

CORPORATION FILE DETAIL REPORT

----

I

(Pun ~9lt1S I (Ono Certlftcabl porT-nJ

I of J lll l2010 1050 AM

Registered No 2015 - 6329

NOTARIAL CERTIFICATE

NOTARY PUBLIC CHUNG YOUNG OFFICE 35 DUNSAN-00 137BEDN-GlL SEO-GU DAEJEDN 302-831 KORFA

21 m 9 mm ((lJj-sect-Al( if) 70gm)

bull

Issue No I Proof of Fact Processina time

15-126 1 I Immediate copy Address or location (Branch location for corooration) 1l ltlgt Address for place of business 242 Sangjangin~MJii~~esgtJclmreon Cheongwon-gun Chungbuk 363-852

~ KOREA y reg Cornnration name KTURBOINC l reg Corporate registration 314-81-29619 cSgt Telephone number 043-275-7573

number Clgt Name (CEO) Heon Seok Lee 0 Resident (Coro)No 160111-0090409 reg Pu oses of this form Submittinn reg Number of co-middot 1

Whether or not residents number is onened l li[Onened CJ Partiallv olQned Whether or not address is ooened I lif Onened CJ Not onened If a nromiddot- middot trusted bv the said taxnmer receives this form olease make sure to fill followina articles

Name Residents number Telephone Relation with tax Name of proxy ~-middoter

Overseas corporations statement (2013) Contents to be

proved

We hereby request proving that above artide is true KTURBO INC

Requester Heon Seok Lee (Signature)

CEO Proxy Heon Seok Lee (Signature) To tax accountant Cheol Jo- Lee

ltgt If a proxy applies this please make sure that power of attorney [No 13 fonmat according to civil affair documents nrocedurel is written and submitted lt Agreement on collection and use of personal information by Privacy Act (Applicant (self)] 0 Collection middot Use Ossuing certificates after management) 0 period for preserving and using (5 years) 0 Identification information for person whose privacy information is collected (Residents no foreigners registration No passport No) For above artides Agreed CJ Not agreed CJ

0 Arry person has his or her right to reject above agreement and disadvantage may occur depending on rejection of agreement (certificate may not be issued)

ltgt Agreement on collection and use of personal information by Privacy Act [Applicant (self)] 0 Collection bull Use (issuing certificates after management) 0 period for preserving and using (5 years) O Identification information for person whose privacy information is collected Residents no foreigners registration No passport No] For above articles Agreed D Not agreed CJ

0 Any person has his or her right to reject above agreement and disadvantage may occur depending on rejection of anreement tcertificate mav not be issued) L hereby certifies that the above articles are true Confirmed by tax accountant Cheol Jong Lee

Registration No u-10653

This is to confirm that this is true to the document reported previously in accordance middotwith Article 2-7 of the Tax

Accountant Law

Receint No Dent

April 13 2015 Officer in charne

Is (Official seal affixed)

Contact Tax accountant Chea Jong lee

noint

gt

bullEnforcement regulation of corporation tax law (revised Feb 2012)

(Igt Name of mother corooration a Business VPar of mother cornnration KTURBO INC

Overseas corporations statement Jan 1 2013 - Dec 31 2013

~ Cooration nonistration No I 1 _ I copy Business vear of overseas corooration

314-81-29619 Jan 1 2013 - Dec 31 2013 l Submitted overseas corooration statements total) ~I JI -J bull

Number of corporations to submit (Z) Number of

1l Number of ltill Number of lt3lnumber of reg Number of corporations

corporations corporations ltIgt Number of

corporations newly found whose shares whose whose corporations whose

Type in business as corporation in are transferred statements are statements are

statements are not of the end of corresponding during

submitted submitted submitted

previous term year corresponding (reg+reg)

vear Foreign

comoration Others 1 -1

II Overseas corporations whose statement is not submitted Oisted by each overseas corporation) 1 Basic information for overseas corporation [ l Subsidiary corporation other than domestic mother corporation [ J lower than

arandson cor lOration for domestic mother comoratlon 11 Overseas

K TURBO USA NC 12 Company

275108996 comnration name number on site

13 County USA 14 Date of

Jan 28 2010 15 No of tax

271549206 investment oavment on site 16 Location of

1183 Pierson Dr Unit IL 60510 USA corporation 17 Business

Manufacturing 18 Number of 2 19 Telephone No

category (291902) employees ( 1 )

of corporation on 001-630-406-1473 (Catonov code) site 2 Investment statement for overseas corporation A Investment for overseas oornoration on site (Unit WON) 20 Contribution items Investment b loan Shareholderdegs 21 Amount of 22 Number of 23 Ratio of 24 profit by

25 Amount of loan 26 interest of loan

name contribution stocks share dividends profit KTURBONC

53555000 1000 1000 (Korea) Subtotal for minority shareholders

Total I 53555000 1000 I I I B List of subsidiarv comorations whose overseas co nnration own more than 10 of share (Unit WON)

27 Name of 28 31 Amount of

subsidiary Business 29 Location 30 Date of contribution 32 percentage 33 gross profit Joss on (County or city) contribution by overseas of share sales

company category co mo ration

C Uauidation transferrina share) or not (Unit WON) 34 Date of 35 type of 36 Amount 37 [ J Notified liquidation liquidation to be Declaration [ J Not notified

retrieved to main bank or not

We hereby shall submit overseas corporations statements according to Enforcement regulation of corporati~~ Provision 2 of Article 121 on corporation tax law To Tax cWcer of East ChungJu Tax Office Submrtter

March 31 2014 1 ~

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7i-ltliit o]~ i~f 20100128 regelieriAflt 271549206

al2J~xJ~plusmnlxJ 1183 Pi er son Dr Unit 118 IL 60510 USA

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NOTARIAL CERTIFICATE

NOTARY PUBLIC CHUNG YOUNG OFFICE 35 DUNSAN-00 137BEDN-GlL SEO-GU DAEJEDN 302-831 KORFA

21 m 9 mm ((lJj-sect-Al( if) 70gm)

bull

Issue No I Proof of Fact Processina time

15-126 1 I Immediate copy Address or location (Branch location for corooration) 1l ltlgt Address for place of business 242 Sangjangin~MJii~~esgtJclmreon Cheongwon-gun Chungbuk 363-852

~ KOREA y reg Cornnration name KTURBOINC l reg Corporate registration 314-81-29619 cSgt Telephone number 043-275-7573

number Clgt Name (CEO) Heon Seok Lee 0 Resident (Coro)No 160111-0090409 reg Pu oses of this form Submittinn reg Number of co-middot 1

Whether or not residents number is onened l li[Onened CJ Partiallv olQned Whether or not address is ooened I lif Onened CJ Not onened If a nromiddot- middot trusted bv the said taxnmer receives this form olease make sure to fill followina articles

Name Residents number Telephone Relation with tax Name of proxy ~-middoter

Overseas corporations statement (2013) Contents to be

proved

We hereby request proving that above artide is true KTURBO INC

Requester Heon Seok Lee (Signature)

CEO Proxy Heon Seok Lee (Signature) To tax accountant Cheol Jo- Lee

ltgt If a proxy applies this please make sure that power of attorney [No 13 fonmat according to civil affair documents nrocedurel is written and submitted lt Agreement on collection and use of personal information by Privacy Act (Applicant (self)] 0 Collection middot Use Ossuing certificates after management) 0 period for preserving and using (5 years) 0 Identification information for person whose privacy information is collected (Residents no foreigners registration No passport No) For above artides Agreed CJ Not agreed CJ

0 Arry person has his or her right to reject above agreement and disadvantage may occur depending on rejection of agreement (certificate may not be issued)

ltgt Agreement on collection and use of personal information by Privacy Act [Applicant (self)] 0 Collection bull Use (issuing certificates after management) 0 period for preserving and using (5 years) O Identification information for person whose privacy information is collected Residents no foreigners registration No passport No] For above articles Agreed D Not agreed CJ

0 Any person has his or her right to reject above agreement and disadvantage may occur depending on rejection of anreement tcertificate mav not be issued) L hereby certifies that the above articles are true Confirmed by tax accountant Cheol Jong Lee

Registration No u-10653

This is to confirm that this is true to the document reported previously in accordance middotwith Article 2-7 of the Tax

Accountant Law

Receint No Dent

April 13 2015 Officer in charne

Is (Official seal affixed)

Contact Tax accountant Chea Jong lee

noint

gt

bullEnforcement regulation of corporation tax law (revised Feb 2012)

(Igt Name of mother corooration a Business VPar of mother cornnration KTURBO INC

Overseas corporations statement Jan 1 2013 - Dec 31 2013

~ Cooration nonistration No I 1 _ I copy Business vear of overseas corooration

314-81-29619 Jan 1 2013 - Dec 31 2013 l Submitted overseas corooration statements total) ~I JI -J bull

Number of corporations to submit (Z) Number of

1l Number of ltill Number of lt3lnumber of reg Number of corporations

corporations corporations ltIgt Number of

corporations newly found whose shares whose whose corporations whose

Type in business as corporation in are transferred statements are statements are

statements are not of the end of corresponding during

submitted submitted submitted

previous term year corresponding (reg+reg)

vear Foreign

comoration Others 1 -1

II Overseas corporations whose statement is not submitted Oisted by each overseas corporation) 1 Basic information for overseas corporation [ l Subsidiary corporation other than domestic mother corporation [ J lower than

arandson cor lOration for domestic mother comoratlon 11 Overseas

K TURBO USA NC 12 Company

275108996 comnration name number on site

13 County USA 14 Date of

Jan 28 2010 15 No of tax

271549206 investment oavment on site 16 Location of

1183 Pierson Dr Unit IL 60510 USA corporation 17 Business

Manufacturing 18 Number of 2 19 Telephone No

category (291902) employees ( 1 )

of corporation on 001-630-406-1473 (Catonov code) site 2 Investment statement for overseas corporation A Investment for overseas oornoration on site (Unit WON) 20 Contribution items Investment b loan Shareholderdegs 21 Amount of 22 Number of 23 Ratio of 24 profit by

25 Amount of loan 26 interest of loan

name contribution stocks share dividends profit KTURBONC

53555000 1000 1000 (Korea) Subtotal for minority shareholders

Total I 53555000 1000 I I I B List of subsidiarv comorations whose overseas co nnration own more than 10 of share (Unit WON)

27 Name of 28 31 Amount of

subsidiary Business 29 Location 30 Date of contribution 32 percentage 33 gross profit Joss on (County or city) contribution by overseas of share sales

company category co mo ration

C Uauidation transferrina share) or not (Unit WON) 34 Date of 35 type of 36 Amount 37 [ J Notified liquidation liquidation to be Declaration [ J Not notified

retrieved to main bank or not

We hereby shall submit overseas corporations statements according to Enforcement regulation of corporati~~ Provision 2 of Article 121 on corporation tax law To Tax cWcer of East ChungJu Tax Office Submrtter

March 31 2014 1 ~

2015 0413 1247 FAX 0432368100 OAK JEON fll00010002 V _ ~- ) C L

0

C 0 0 C r _

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210 c tJlllgtf 54g m)

At

(l)2iJ2ltJ 2lJ2 Af~21pound

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8112JeJ(j2J~ K TURBO USA INC M21~17leli1~ 275108996

7i-ltliit o]~ i~f 20100128 regelieriAflt 271549206

al2J~xJ~plusmnlxJ 1183 Pi er son Dr Unit 118 IL 60510 USA

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bull

Issue No I Proof of Fact Processina time

15-126 1 I Immediate copy Address or location (Branch location for corooration) 1l ltlgt Address for place of business 242 Sangjangin~MJii~~esgtJclmreon Cheongwon-gun Chungbuk 363-852

~ KOREA y reg Cornnration name KTURBOINC l reg Corporate registration 314-81-29619 cSgt Telephone number 043-275-7573

number Clgt Name (CEO) Heon Seok Lee 0 Resident (Coro)No 160111-0090409 reg Pu oses of this form Submittinn reg Number of co-middot 1

Whether or not residents number is onened l li[Onened CJ Partiallv olQned Whether or not address is ooened I lif Onened CJ Not onened If a nromiddot- middot trusted bv the said taxnmer receives this form olease make sure to fill followina articles

Name Residents number Telephone Relation with tax Name of proxy ~-middoter

Overseas corporations statement (2013) Contents to be

proved

We hereby request proving that above artide is true KTURBO INC

Requester Heon Seok Lee (Signature)

CEO Proxy Heon Seok Lee (Signature) To tax accountant Cheol Jo- Lee

ltgt If a proxy applies this please make sure that power of attorney [No 13 fonmat according to civil affair documents nrocedurel is written and submitted lt Agreement on collection and use of personal information by Privacy Act (Applicant (self)] 0 Collection middot Use Ossuing certificates after management) 0 period for preserving and using (5 years) 0 Identification information for person whose privacy information is collected (Residents no foreigners registration No passport No) For above artides Agreed CJ Not agreed CJ

0 Arry person has his or her right to reject above agreement and disadvantage may occur depending on rejection of agreement (certificate may not be issued)

ltgt Agreement on collection and use of personal information by Privacy Act [Applicant (self)] 0 Collection bull Use (issuing certificates after management) 0 period for preserving and using (5 years) O Identification information for person whose privacy information is collected Residents no foreigners registration No passport No] For above articles Agreed D Not agreed CJ

0 Any person has his or her right to reject above agreement and disadvantage may occur depending on rejection of anreement tcertificate mav not be issued) L hereby certifies that the above articles are true Confirmed by tax accountant Cheol Jong Lee

Registration No u-10653

This is to confirm that this is true to the document reported previously in accordance middotwith Article 2-7 of the Tax

Accountant Law

Receint No Dent

April 13 2015 Officer in charne

Is (Official seal affixed)

Contact Tax accountant Chea Jong lee

noint

gt

bullEnforcement regulation of corporation tax law (revised Feb 2012)

(Igt Name of mother corooration a Business VPar of mother cornnration KTURBO INC

Overseas corporations statement Jan 1 2013 - Dec 31 2013

~ Cooration nonistration No I 1 _ I copy Business vear of overseas corooration

314-81-29619 Jan 1 2013 - Dec 31 2013 l Submitted overseas corooration statements total) ~I JI -J bull

Number of corporations to submit (Z) Number of

1l Number of ltill Number of lt3lnumber of reg Number of corporations

corporations corporations ltIgt Number of

corporations newly found whose shares whose whose corporations whose

Type in business as corporation in are transferred statements are statements are

statements are not of the end of corresponding during

submitted submitted submitted

previous term year corresponding (reg+reg)

vear Foreign

comoration Others 1 -1

II Overseas corporations whose statement is not submitted Oisted by each overseas corporation) 1 Basic information for overseas corporation [ l Subsidiary corporation other than domestic mother corporation [ J lower than

arandson cor lOration for domestic mother comoratlon 11 Overseas

K TURBO USA NC 12 Company

275108996 comnration name number on site

13 County USA 14 Date of

Jan 28 2010 15 No of tax

271549206 investment oavment on site 16 Location of

1183 Pierson Dr Unit IL 60510 USA corporation 17 Business

Manufacturing 18 Number of 2 19 Telephone No

category (291902) employees ( 1 )

of corporation on 001-630-406-1473 (Catonov code) site 2 Investment statement for overseas corporation A Investment for overseas oornoration on site (Unit WON) 20 Contribution items Investment b loan Shareholderdegs 21 Amount of 22 Number of 23 Ratio of 24 profit by

25 Amount of loan 26 interest of loan

name contribution stocks share dividends profit KTURBONC

53555000 1000 1000 (Korea) Subtotal for minority shareholders

Total I 53555000 1000 I I I B List of subsidiarv comorations whose overseas co nnration own more than 10 of share (Unit WON)

27 Name of 28 31 Amount of

subsidiary Business 29 Location 30 Date of contribution 32 percentage 33 gross profit Joss on (County or city) contribution by overseas of share sales

company category co mo ration

C Uauidation transferrina share) or not (Unit WON) 34 Date of 35 type of 36 Amount 37 [ J Notified liquidation liquidation to be Declaration [ J Not notified

retrieved to main bank or not

We hereby shall submit overseas corporations statements according to Enforcement regulation of corporati~~ Provision 2 of Article 121 on corporation tax law To Tax cWcer of East ChungJu Tax Office Submrtter

March 31 2014 1 ~

2015 0413 1247 FAX 0432368100 OAK JEON fll00010002 V _ ~- ) C L

0

C 0 0 C r _

- - o~ 0

Nlll~ bull Zi 1i3 0 ii171~

~~At ~ 1-126

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- (M plusmnpound e 7i amp _ia (lle~I) I-

el- copylt1~~plusmn11 (363-852)-M~s 1~7j~ 8llaJ llll~~l-pound242

-II ~~(gjpoundl~ l~lgtIJ(9)

copyA~~ 314-81-29619 ~~lI~ 043-275-7573 ltf

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OlllOliPW-11i2Pf~ ei gtfiOII tcl2lilOll( ffllgii]f) ama~sect i 11 _ - bullbull bull M --

u 7 I -lt~ r- --tl2f oQ8QI A~iI~ ljiJllCf A oj ~ 8-r -

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bull i18ltf AlMbulll~t s ~ttl

210 c tJlllgtf 54g m)

At

(l)2iJ2ltJ 2lJ2 Af~21pound

~E]7]U( ) 802l~Xltglltl ~A-flAi 20130101 - 20131231

2l2 Af~Xf8ilsect eJJtj2 Af~21pound - ll 314-81-29619 bullbull

20130101 - 20131231

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bullEnforcement regulation of corporation tax law (revised Feb 2012)

(Igt Name of mother corooration a Business VPar of mother cornnration KTURBO INC

Overseas corporations statement Jan 1 2013 - Dec 31 2013

~ Cooration nonistration No I 1 _ I copy Business vear of overseas corooration

314-81-29619 Jan 1 2013 - Dec 31 2013 l Submitted overseas corooration statements total) ~I JI -J bull

Number of corporations to submit (Z) Number of

1l Number of ltill Number of lt3lnumber of reg Number of corporations

corporations corporations ltIgt Number of

corporations newly found whose shares whose whose corporations whose

Type in business as corporation in are transferred statements are statements are

statements are not of the end of corresponding during

submitted submitted submitted

previous term year corresponding (reg+reg)

vear Foreign

comoration Others 1 -1

II Overseas corporations whose statement is not submitted Oisted by each overseas corporation) 1 Basic information for overseas corporation [ l Subsidiary corporation other than domestic mother corporation [ J lower than

arandson cor lOration for domestic mother comoratlon 11 Overseas

K TURBO USA NC 12 Company

275108996 comnration name number on site

13 County USA 14 Date of

Jan 28 2010 15 No of tax

271549206 investment oavment on site 16 Location of

1183 Pierson Dr Unit IL 60510 USA corporation 17 Business

Manufacturing 18 Number of 2 19 Telephone No

category (291902) employees ( 1 )

of corporation on 001-630-406-1473 (Catonov code) site 2 Investment statement for overseas corporation A Investment for overseas oornoration on site (Unit WON) 20 Contribution items Investment b loan Shareholderdegs 21 Amount of 22 Number of 23 Ratio of 24 profit by

25 Amount of loan 26 interest of loan

name contribution stocks share dividends profit KTURBONC

53555000 1000 1000 (Korea) Subtotal for minority shareholders

Total I 53555000 1000 I I I B List of subsidiarv comorations whose overseas co nnration own more than 10 of share (Unit WON)

27 Name of 28 31 Amount of

subsidiary Business 29 Location 30 Date of contribution 32 percentage 33 gross profit Joss on (County or city) contribution by overseas of share sales

company category co mo ration

C Uauidation transferrina share) or not (Unit WON) 34 Date of 35 type of 36 Amount 37 [ J Notified liquidation liquidation to be Declaration [ J Not notified

retrieved to main bank or not

We hereby shall submit overseas corporations statements according to Enforcement regulation of corporati~~ Provision 2 of Article 121 on corporation tax law To Tax cWcer of East ChungJu Tax Office Submrtter

March 31 2014 1 ~

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2015 4 14

~I~ o] bull gt bull middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot-middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot ~ 2015 J] 6329 ~

o]

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tl~-H-QJJ -J- ~~ 1478

authorized by

I swear that the attached translation

is true to the original

1__jApril 14 2015

Slbullbull~ ~t---~ middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot-middotmiddotmiddot Registered No 2015middot - 6329

Notarial Certificate

LEE JEONG SOOK personally

appeared before me confirmed

that the attached translation is

true to the original

and subscribed her (his) name

This is hereby attested

on this 14th day of Apr i I

2015 at this office

NOTARY PUBLIC CHUNG YOUNG OFFICE Belongs to Dae Jeon District Prosecutors Office

35 IlNSIN-ffi J3mr-IL trade-I OllJEfN 3l2-831 KlEA

the Minister of Just ice the Republic

of Korea to act as Notary Pub ic

since 1st day of September 2004

under Law No 92

210mm x 297mm C ~ ll l( ~ ir) 70g m