Anti-corruption

Korea K Valve Corp.’s Anti-Corruption Policy

01. Basic Principles

Through its Code of Conduct, Korea K Valve Corp. prohibits bribery and acceptance of improper benefits
in all business activities involving government officials, customers, and business partners worldwide.
Korea K Valve Corp. has established this “Anti-Corruption Policy” (“this Policy”) to promote anti-corruption program activities. By implementing This Policy, we will conduct fair and sound business practices and
grow as a global company contributing to sustainable social development.

02. Scope of Application

This Policy applies to all employees of Korea K Valve Corp. without exception.

03. Compliance with Applicable Laws and Regulations

Korea K Valve Corp. complies with all anti-corruption-related laws and regulations of every country and region, in addition to This Policy.

04. Prohibition of Offering Bribes

Korea K Valve Corp. neither directly nor indirectly offers or promises to offer money or any other benefits to public officials or employees of customer companies domestically or abroad for the purpose of gaining undue business advantages.

05. Prohibition of Accepting Bribes

Korea K Valve Corp. neither directly nor indirectly demands or promises to receive money or any other benefits from public officials or employees of customer companies domestically or abroad for the purpose of gaining undue business advantages.

06. Prohibition of Facilitation Payments

In principle, Korea K Valve Corp. does not make facilitation payments. However, minimal facilitation payments may be permitted only when absolutely necessary to avoid unjust harm to human life, physical well-being, or personal safety. This includes, but is not limited to, cases wherein failure to make such payments poses a potential threat to physical life.

07. Compliance Regarding Business Entertainment and Gifts

When providing or receiving entertainment or gifts to/from business partners, Korea K Valve Corp. complies with the relevant laws and regulations, company policies, and socially acceptable standards.

08. Accounting Records

Korea K Valve Corp. accurately records all transactions in its accounting books and properly maintains accounting records and related documents.

09. Education and Training

Korea K Valve Corp. provides employees with education and training related to anti-bribery to ensure that they fully understand and comply with anti-corruption systems.

10. Operation of Whistleblowing System

If any violation of this Policy is anticipated or discovered, employees must report it to the company in accordance with company policies and regulations. Korea K Valve Corp. will conduct appropriate investigations based on the report.

11. Audit

Korea K Valve Corp. conducts regular audits to confirm compliance with this Policy and all related rules and regulations.

12. Violation Measures

If an employee violates this Policy, Korea K Valve Corp. immediately investigates the matter and takes disciplinary or equivalent strict measures against the employee in accordance with company policies and rules.