[Amended] Material event report (share exchange)

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Material Event Report (Share Exchange/Transfer Decision) 6.0 E-Mart Inc. AMENDED REPORT July 16, 2026

1. Disclosure document being amended: Material Event Report (Share Exchange/Transfer Decision) 2. Original filing date of the disclosure document being amended: March 10, 2026 3. Amendments

Item: 17. Other Material Matters Relevant to Investment Decisions - (2) Decrease in the number of shares to be exchanged due to Shinsegae Food Inc. shareholders exercising appraisal rights Before amendment: "As a result of this tender offer, E-Mart Inc. acquired an additional 425,206 shares of Shinsegae Food Inc., bringing its ownership to 66.45% of Shinsegae Food Inc. (71.18% on a voting-rights basis). As of the share exchange date, the Shinsegae Food Inc. shares held by E-Mart Inc. are not included in the shares subject to this share exchange, and the total number of E-Mart Inc. treasury shares already held (including shares acquired by E-Mart Inc. for fractional-share settlement) to be delivered to Shinsegae Food Inc. shareholders as consideration for this share exchange is 524,319 shares. However, this number of shares to be delivered may change due to reasons such as retirement of treasury shares acquired as a result of Shinsegae Food Inc. shareholders exercising appraisal rights before the share exchange date." After amendment: "As a result of this tender offer, E-Mart Inc. acquired an additional 425,206 shares of Shinsegae Food Inc., bringing its ownership to 66.45% of Shinsegae Food Inc. (71.18% on a voting-rights basis). As of the share exchange date, the Shinsegae Food Inc. shares held by E-Mart Inc. are not included in the shares subject to this share exchange, and the total number of E-Mart Inc. treasury shares already held to be delivered to Shinsegae Food Inc. shareholders as consideration for this share exchange is 232,447 shares. However, this number of shares to be delivered has changed from the original disclosure due to reasons such as retirement of treasury shares acquired as a result of Shinsegae Food Inc. shareholders exercising appraisal rights before the share exchange date."

Item: 17. Other Material Matters Relevant to Investment Decisions - (4) Schedule completed Before amendment: "In the case of E-Mart Inc., because this proceeds by way of a small-scale share exchange under Article 360-10 of the Commercial Act, this share exchange will proceed upon board approval in lieu of a shareholders' meeting, and the 'scheduled shareholders' meeting date' in '8. Exchange/Transfer Schedule' above is the scheduled date of the board approval that substitutes for the shareholders' meeting." After amendment: "In the case of E-Mart Inc., because this proceeds by way of a small-scale share exchange under Article 360-10 of the Commercial Act, this share exchange will proceed upon board approval in lieu of a shareholders' meeting, and the 'scheduled shareholders' meeting date' in '8. Exchange/Transfer Schedule' above is the date of the board approval that substitutes for the shareholders' meeting."

Item: 17. Other Material Matters Relevant to Investment Decisions - (7) Before amendment: "If the agenda item approving this share exchange agreement is rejected at E-Mart Inc.'s board of directors or at Shinsegae Food Inc.'s shareholders' meeting, this share exchange agreement will retroactively lose effect without any separate action by the parties." After amendment: "If the agenda item approving this share exchange agreement is rejected at E-Mart Inc.'s board of directors or at Shinsegae Food Inc.'s shareholders' meeting, this share exchange agreement will retroactively lose effect without any separate action by the parties. However, the relevant agenda item was approved at E-Mart Inc.'s board of directors meeting on June 11, 2026 and at Shinsegae Food Inc.'s extraordinary general meeting of shareholders on June 22, 2026."

Item: 17. Other Material Matters Relevant to Investment Decisions - (10) Treasury-share holding and disposal plan Before amendment: "In accordance with the amended Commercial Act promulgated and effective March 6, 2026, the company plans to obtain approval for its treasury-share holding and disposal plan, which includes the disposal of treasury shares in connection with the above comprehensive share exchange, at its annual general meeting of shareholders scheduled for March 26, 2026." After amendment: "In accordance with the amended Commercial Act promulgated and effective March 6, 2026, the company obtained approval for its treasury-share holding and disposal plan, which includes the disposal of treasury shares in connection with the above comprehensive share exchange, at its annual general meeting of shareholders held on March 26, 2026."

Item: 17. Other Material Matters Relevant to Investment Decisions (note) Before amendment: "This disclosure also constitutes a disclosure obligation under Article 26 of the Monopoly Regulation and Fair Trade Act (board resolution and disclosure of large-scale internal transactions), and this disclosure substitutes for that disclosure obligation. Please refer to E-Mart Inc.'s securities registration statement, to be filed at a later date, for further details." After amendment: "This disclosure also constitutes a disclosure obligation under Article 26 of the Monopoly Regulation and Fair Trade Act (board resolution and disclosure of large-scale internal transactions), and this disclosure substitutes for that disclosure obligation. Please refer to E-Mart Inc.'s securities registration statement, disclosed on May 21, 2026, for further details."

Material Event Report / Korea Exchange Disclosure Obligation To: Financial Services Commission / Korea Exchange July 16, 2026 Company name: E-Mart Inc. CEO: Han Chae-yang Head office address: 37 Sejong-daero 7-gil, Jung-gu, Seoul (Sunhwa-dong) Phone: 02-380-5678 Website: http://www.emartcompany.com Preparer: Finance Officer, Lee Yong-myeong, Phone: 02-380-9288

Share Exchange/Transfer Decision

1. Classification: Share exchange - Exchange/transfer form: Small-scale

2. Company Subject to Exchange/Transfer (a) Company name: Shinsegae Food Inc. (SHINSEGAE FOOD Inc.) (b) Representative: Kang Seung-hyeop (c) Main business: Merchandise brokerage and other restaurant businesses (d) Relationship with the company: Subsidiary (e) Total shares issued: Common shares 3,872,480; Other class shares - (f) Summary financial details for the most recent fiscal year (KRW): Total assets 833,687,666,448; Total liabilities 540,195,226,718; Total equity 293,492,439,730; Capital 19,362,400,000

3. Exchange/Transfer Ratio: E-Mart Inc. : Shinsegae Food Inc. = 1 : 0.5031313. As of the share exchange date, Shinsegae Food Inc. shareholders (excluding shares held by E-Mart Inc.) will transfer their Shinsegae Food Inc. shares to E-Mart Inc., and in exchange will receive 0.5031313 shares of E-Mart Inc. treasury common shares for each Shinsegae Food Inc. common share.

4. Basis for Calculating the Exchange/Transfer Ratio: E-Mart Inc. and Shinsegae Food Inc. are both listed companies, and the exchange value was calculated under Article 165-4 of the Financial Investment Services and Capital Markets Act and Article 176-5, Paragraph 1 and Article 176-6, Paragraph 2 of its Enforcement Decree, on the basis of which the exchange ratio was calculated. The exchange values of both companies were calculated as the arithmetic average of (1) the volume-weighted arithmetic average closing price over the most recent one month, (2) the volume-weighted arithmetic average closing price over the most recent one week, and (3) the most recent closing price [((1)+(2)+(3))/3], using as the base date the business day immediately preceding the earlier of the board resolution date for the share exchange (March 10, 2026) and the date the comprehensive share exchange agreement was executed (March 11, 2026), i.e., March 9, 2026. In addition, under Article 176-6, Paragraph 2 and Article 176-5, Paragraph 1, Item 1 of the Enforcement Decree of the Financial Investment Services and Capital Markets Act, a discount or premium within a range of 10/100 (30/100 for a share exchange between a listed SPAC and another company) may be applied to the value calculated by the above method in the case of a share exchange between listed companies. As this share exchange is a share exchange between affiliated companies, and E-Mart Inc. and Shinsegae Food Inc. each reviewed the matter through their own special committees and boards and negotiated with each other, E-Mart Inc. applied the above base market price as the exchange value without any premium or discount, while Shinsegae Food Inc. applied an exchange value with a 3.0% premium, within the 10/100 range, to its base market price.

(1) Company becoming the wholly owning parent: E-Mart Inc. - Volume-weighted arithmetic average closing price over the most recent 1 month (2026.02.10 - 2026.03.09): KRW 113,939; Volume-weighted arithmetic average closing price over the most recent 1 week (2026.03.03 - 2026.03.09): KRW 92,931; Most recent closing price (2026.03.09): KRW 92,400; Arithmetic average value: KRW 99,757; Exchange value: KRW 99,757

(2) Company becoming the wholly owned subsidiary: Shinsegae Food Inc. - Volume-weighted arithmetic average closing price over the most recent 1 month (2026.02.10 - 2026.03.09): KRW 49,348; Volume-weighted arithmetic average closing price over the most recent 1 week (2026.03.03 - 2026.03.09): KRW 48,938; Most recent closing price (2026.03.09): KRW 47,900; Arithmetic average value: KRW 48,729; Exchange value: KRW 50,191 (arithmetic average value of KRW 48,729 with a 3.0% premium applied)

(3) Calculation of the exchange ratio: Based on the exchange values calculated above, the exchange ratio for this share exchange was calculated as E-Mart Inc. : Shinsegae Food Inc. = 1 : 0.5031313, and E-Mart Inc. will exchange and deliver 0.5031313 of its treasury common shares for each common share of Shinsegae Food Inc. held by Shinsegae Food Inc. shareholders. If fractional shares of less than one share arise when E-Mart Inc. allots its shares to shareholders subject to the share exchange under the ratio calculated by the above method, E-Mart Inc. plans to pay in cash, within one month from the share exchange date, an amount calculated based on the closing price on the share exchange date (meaning the closing price traded on the KOSPI market of the Korea Exchange) to the shareholders entitled to the fractional shares.

5. External Valuation Whether an external valuation was obtained: Not applicable Basis and reason: As this share exchange is a share exchange between listed companies, the exchange value was calculated under Article 165-4 of the Financial Investment Services and Capital Markets Act and Articles 176-5 and 176-6 of its Enforcement Decree, on the basis of which the exchange ratio was calculated, so under Article 176-6, Paragraph 4 of the Enforcement Decree, an external valuation institution's assessment of the appropriateness of the exchange value is not required. External valuation firm: - External valuation period: - External valuation opinion: -

6. Purpose of the Exchange/Transfer: E-Mart Inc. has decided on a comprehensive share exchange to make its subsidiary, Shinsegae Food Inc., a wholly owned subsidiary, in order to resolve the dual-listing structure with its subsidiary Shinsegae Food Inc., simplify its governance structure to streamline decision-making and optimize resource allocation, and thereby improve management efficiency and enhance shareholder value.

7. Material Effects and Impact of the Exchange/Transfer (1) Effect on the company's management: Upon completion of this share exchange, there will be no change in control related to governance, and E-Mart Inc. and Shinsegae Food Inc. will remain as independent surviving companies in a 100% parent-subsidiary relationship. After this share exchange, the wholly owning parent, E-Mart Inc., will remain a listed company, and the wholly owned subsidiary, Shinsegae Food Inc., will, in accordance with relevant laws and procedures, become an unlisted company. In addition, under the comprehensive share exchange agreement, the terms of directors and the auditor of E-Mart Inc. who took office before this share exchange will continue to apply as before, notwithstanding Article 360-13 of the Commercial Act, and no new officers will be appointed as a result of this share exchange. (2) Material effect on the company's finances, operations, etc.: As E-Mart Inc. delivers treasury shares as exchange consideration, its total equity will increase due to the elimination of the capital-deduction item. For Shinsegae Food Inc., there will be no change in assets or liabilities, only a change in shareholder composition, and as its governance structure stabilizes, improved creditworthiness and management efficiency are expected. As a result of Shinsegae Food Inc. becoming a wholly owned subsidiary of E-Mart Inc., (i) both companies will have a more efficient management system that can respond flexibly to changes in the external environment, enabling faster and more flexible management decisions, and (ii) resolving the dual listing of the subsidiary is expected to reduce redundant investment and management costs and enable more rational valuation of corporate value. Other than the payment for shares purchased as a result of dissenting shareholders exercising appraisal rights in connection with this share exchange, and the separately planned retirement of treasury shares already held, this share exchange will not involve any large-scale outflow of financial funds for Shinsegae Food Inc., and there will be no direct or material change to Shinsegae Food Inc.'s financial structure, including assets, liabilities, and capital. (3) Effect on shareholder value of E-Mart Inc. and Shinsegae Food Inc.: This share exchange is expected to increase shareholder value for both companies by simplifying the governance structure and resolving the structural discount, and in particular to improve liquidity by resolving the liquidity problem caused by Shinsegae Food Inc.'s insufficient trading volume. (4) Effect on listing: E-Mart Inc., a KOSPI-listed company, will retain its status as a KOSPI-listed company, while Shinsegae Food Inc., a KOSPI-listed company, will undergo delisting procedures as a result of this comprehensive share exchange.

8. Exchange/Transfer Schedule Exchange/transfer agreement date: March 11, 2026 Record date for determining shareholders: March 25, 2026 Shareholder register closing period - Start: -; End: - Period for receiving notices of objection to the share exchange/transfer - Start: March 25, 2026; End: April 8, 2026 Scheduled shareholders' meeting date: June 11, 2026 Appraisal rights exercise period - Start: -; End: - Old share certificate submission period - Start: -; End: - Scheduled trading suspension period - Start: -; End: - Exchange/transfer date: July 23, 2026 Scheduled new share certificate delivery date: - Scheduled listing date of new shares: -

9. Name of the Wholly Owning Parent After Exchange/Transfer: E-Mart Inc. (E-MART Inc.)

10. Matters Concerning Appraisal Rights Exercise requirements: Because this proceeds by way of a small-scale share exchange under Article 360-10 of the Commercial Act, E-Mart Inc. shareholders are not granted appraisal rights. Expected purchase price: - Exercise procedure, method, period, and location: - Expected payment timing and method: - Matters concerning limitations on appraisal rights: - Effect on the agreement: -

11. Whether this constitutes a backdoor listing: Not applicable 12. Whether the other company satisfies the backdoor-listing requirements: Not applicable

13. Board resolution date (decision date): March 10, 2026 Attendance of outside directors: Present: 4; Absent: - Attendance of the auditor (audit committee member who is not an outside director): -

14. Whether a put option or similar contract was entered into: No Contract details: -

15. Whether a securities registration statement must be filed: Yes Reason if exempted from filing: - Note 1) Regarding "2. Company Subject to Exchange/Transfer," item "(f) Summary financial details for the most recent fiscal year (KRW)" above, total assets, total liabilities, and total equity are based on the 2024 consolidated financial statements, and capital is based on the 2024 separate (non-consolidated) financial statements.

16. Future Plans for Corporate Restructuring: As of the date of filing this material event report, nothing has been specifically decided; if a resolution on specific matters is made in the future, the company will disclose it in accordance with the relevant disclosure regulations.

17. Other Material Matters Relevant to Investment Decisions (1) To prevent conflicts of interest among shareholders and ensure procedural fairness and transparency in this share exchange, E-Mart Inc. proactively established and operated a special committee composed of 4 outside directors who were confirmed to be independent of the company and to have no special interest in this share exchange. With the assistance of an independent external advisor, the special committee reviewed the procedures and terms of this share exchange in depth over several sessions, and as a result, with the unanimous resolution of its members, reported to E-Mart Inc.'s board of directors its opinion that this share exchange (a) presents a low likelihood of direct harm to shareholders, (b) does not create a conflict of interest with the controlling shareholder, and (c) is reasonable to accept in terms of the additional protective measures requested by Shinsegae Food Inc. for minority shareholders. (2) To provide existing Shinsegae Food Inc. shareholders with an additional opportunity to realize their investment and to enhance shareholder value, E-Mart Inc. resolved at its board meeting on December 11, 2025 to conduct a tender offer, from December 15, 2025 to January 5, 2026, to additionally acquire shares of Shinsegae Food Inc., covering 1,467,319 common shares of Shinsegae Food Inc. (representing all issued shares excluding the 2,148,133 shares of Shinsegae Food Inc. already held by E-Mart Inc. and the 257,028 treasury shares of Shinsegae Food Inc.) at a tender price of KRW 48,120 per share. The tender offer results were as follows: Category: Shares (shares) / Ratio (%) / Remarks Shinsegae Food Inc. total issued shares (A): 3,872,480 / 100.00% / - E-Mart Inc. shares held (B): 2,148,133 / 55.47% / Equity ratio before the tender offer Shinsegae Food Inc. treasury shares (C): 257,028 / 6.64% / - Shares subject to the tender offer (D): 1,467,319 / 37.89% / (A - B - C) Shares tendered (E): 425,206 / 10.98% / - E-Mart Inc. shares held after the tender offer (F): 2,573,339 / 66.45% / (B + E) Shares subject to the share exchange: 1,042,112 / 26.91% / (A - C - F) Note 1) Shinsegae Food Inc. acquired 1 additional treasury share after the tender offer statement filing date as a result of a shareholder exercising appraisal rights, bringing its treasury shares held to 257,029 shares as of the current date; the shares subject to the share exchange were calculated taking this into account. As a result of this tender offer, E-Mart Inc. acquired an additional 425,206 shares of Shinsegae Food Inc., bringing its ownership to 66.45% of Shinsegae Food Inc. (71.18% on a voting-rights basis). As of the share exchange date, the Shinsegae Food Inc. shares held by E-Mart Inc. are not included in the shares subject to this share exchange, and the total number of E-Mart Inc. treasury shares already held to be delivered to Shinsegae Food Inc. shareholders as consideration for this share exchange is 232,447 shares. However, this number of shares to be delivered has changed from the original disclosure due to reasons such as retirement of treasury shares acquired as a result of Shinsegae Food Inc. shareholders exercising appraisal rights before the share exchange date. (3) Under Article 176-6, Paragraph 2 and Article 176-5, Paragraph 1, Item 1 of the Enforcement Decree of the Financial Investment Services and Capital Markets Act, a discount or premium within a range of 10/100 (30/100 for a share exchange between a listed SPAC and another company) may be applied, based on market price, to a share exchange between listed companies. As this share exchange is a share exchange between affiliated companies, and E-Mart Inc. and Shinsegae Food Inc. each reviewed the matter and negotiated with each other, E-Mart Inc. applied the above base market price as the exchange value without any premium or discount, while Shinsegae Food Inc. applied an exchange value with a 3.0% premium, within the 10/100 range, to its base market price. Shinsegae Food Inc. proposed applying a premium within the 10/100 range to its exchange value in calculating this exchange ratio, on the grounds that, as this share exchange is part of a series of transactions carried out as part of a governance restructuring, the economic benefit to both companies and both companies' shareholders needed to be considered; E-Mart Inc.'s special committee and board reviewed this proposal as follows: (i) given that this share exchange is part of a series of transactions carried out as part of a governance restructuring, the economic benefit to both companies and both companies' shareholders needed to be considered; (ii) applying a premium could help persuade Shinsegae Food Inc.'s minority shareholders, facilitating a smooth share exchange and delisting; and (iii) from E-Mart Inc.'s perspective, because the number of E-Mart Inc. treasury shares delivered as exchange consideration is only about 2% of shares outstanding, the impact on shareholders is minimal, so applying a premium within the range permitted by the Financial Investment Services and Capital Markets Act and other laws could produce a result consistent with the interests of E-Mart Inc. and its shareholders - all of which the committee and board agreed with. However, to ensure that applying the premium was a necessary and justified measure from the perspective of E-Mart Inc.'s shareholders, E-Mart Inc.'s board determined that the exchange ratio calculated after applying the premium must fall within the range of an appropriate exchange ratio independently calculated by the accounting advisor engaged by E-Mart Inc.'s special committee, and must not be inconsistent with E-Mart Inc.'s previously disclosed corporate-value-enhancement plan. Accordingly, E-Mart Inc.'s board concluded that it was most consistent with the interests of E-Mart Inc. and its shareholders to determine the exchange value by applying a premium to Shinsegae Food Inc.'s base market price within the range that does not exceed the appropriate exchange-ratio range independently reviewed and calculated by E-Mart Inc.'s special committee through an external accounting advisor, and within the range that does not require E-Mart Inc. to spend additional cash to purchase treasury shares in order to comply with the treasury-share retirement plan under its previously disclosed corporate-value-enhancement plan. Accordingly, after consultation with Shinsegae Food Inc., E-Mart Inc. calculated the exchange ratio for this comprehensive share exchange based on an exchange value of KRW 50,191, which applies a 3.0% premium to Shinsegae Food Inc.'s base market price of KRW 48,729 as of the base date of March 9, 2026. In summary, even accepting the approach of calculating the exchange ratio using an exchange value that applies a 3.0% premium to Shinsegae Food Inc.'s base market price, it was determined that the benefit to E-Mart Inc. and its shareholders outweighs any detriment, and the final exchange ratio was therefore determined using the premium-adjusted exchange value. (4) In the case of E-Mart Inc., because this proceeds by way of a small-scale share exchange under Article 360-10 of the Commercial Act, this share exchange will proceed upon board approval in lieu of a shareholders' meeting, and the "scheduled shareholders' meeting date" in "8. Exchange/Transfer Schedule" above is the date of the board approval that substitutes for the shareholders' meeting. (5) In the case of E-Mart Inc., because this proceeds under the small-scale share-exchange procedure of Article 360-10 of the Commercial Act, dissenting shareholders are not granted appraisal rights in connection with the share exchange. However, if a shareholder holding 20/100 or more of E-Mart Inc.'s total issued shares notifies in writing its dissent to this share exchange under Article 360-10, Paragraph 5 of the Commercial Act, E-Mart Inc. may, by written notice, terminate this share exchange agreement, or its board may resolve to proceed with this share exchange under the general share-exchange procedure rather than the small-scale procedure. The period for receiving notices of dissent to this share exchange is March 25, 2026 to April 8, 2026. (6) No E-Mart Inc. treasury shares (exchange consideration) will be allotted for Shinsegae Food Inc.'s existing treasury shares (257,029 shares) or for treasury shares acquired through the exercise of appraisal rights; these are scheduled to be retired before the share exchange date in accordance with relevant laws. The company will disclose any specific matters decided in the future in accordance with the relevant disclosure regulations. (7) If the agenda item approving this share exchange agreement is rejected at E-Mart Inc.'s board of directors or at Shinsegae Food Inc.'s shareholders' meeting, this share exchange agreement will retroactively lose effect without any separate action by the parties. However, the relevant agenda item was approved at E-Mart Inc.'s board of directors meeting on June 11, 2026 and at Shinsegae Food Inc.'s extraordinary general meeting of shareholders on June 22, 2026. (8) This share exchange agreement may be amended or terminated if the following events occur: Article 12 (Amendment and Termination of the Agreement) (1) If, after execution of this agreement and before the share exchange date, any matter related to the terms of this agreement violates relevant laws or accounting standards, the parties may, by written agreement, amend this agreement to conform to the relevant laws and accounting standards, and the authority to agree on such amendment is delegated to each party's CEO. (2) This agreement may be terminated, only before the share exchange date, under the following items: 1. Either party may terminate this agreement at any time before the share exchange date by written agreement with the other party. 2. If a shareholder holding 20% or more of E-Mart's total issued shares notifies in writing, within 2 weeks of the public notice or notification date for the small-scale share exchange under Article 360-10, Paragraph 4 of the Commercial Act, its dissent to the share exchange, E-Mart may terminate this agreement by written notice to Shinsegae Food; provided, however, that this does not apply if E-Mart's board resolves to proceed with this share exchange under the general share-exchange procedure pursuant to the proviso in Article 4, Paragraph 1 of this agreement. 3. If a material change occurs in the assets, liabilities, or management condition of either party, or there is an unforeseeable material defect, impairment, or other material change in circumstances related to the share exchange, the parties may, by agreement, adjust the terms of this agreement or terminate this agreement. 4. Either party may terminate this agreement by written notice to the other party if it is finally determined that the conditions precedent in Article 9 cannot be satisfied. 5. If the representations and warranties of one party (the "Breaching Party") under this agreement are inaccurate or untrue, and this has caused or could reasonably be expected to cause a material adverse effect, or if the Breaching Party materially breaches its covenants or other obligations under this agreement and fails to cure the breach within 7 days of receiving written notice from the other party (the "Non-Breaching Party") demanding correction, the Non-Breaching Party may terminate this agreement by written notice to the Breaching Party. (3) The parties may enter into separate agreements on matters requiring further agreement for this share exchange, and such separate agreements are deemed part of this agreement. (4) If the content related to the terms of this share exchange changes, the parties shall prepare a written confirmation of the change, which is deemed part of this agreement. (5) If this agreement is terminated or amended under this article, or loses effect under Article 11, neither party, nor their shareholders, officers, employees, agents, or other representatives, shall bear any liability in connection with this agreement or the transactions contemplated by it. (6) Notwithstanding termination or loss of effect of this agreement, provisions that by their nature are intended to survive (including, without limitation, Articles 12 through 16 of this agreement) or related rights and obligations shall remain in effect. (9) Shinsegae Food Inc., which will become a wholly owned subsidiary after the comprehensive share exchange, is, as of the date of filing this material event report, a KOSPI-listed company, but will be delisted in accordance with relevant laws and procedures. (10) Treasury-share holding and disposal plan: In accordance with the amended Commercial Act promulgated and effective March 6, 2026, the company obtained approval for its treasury-share holding and disposal plan, which includes the disposal of treasury shares in connection with the above comprehensive share exchange, at its annual general meeting of shareholders held on March 26, 2026. (11) The above matters and schedule may change through consultation with or approval of relevant authorities and consultation between the parties to the agreement. (12) Matters not determined by the board regarding the share exchange, including future detailed schedules, procedures, and the final number of E-Mart Inc. treasury shares to be delivered, are delegated to the CEO. This disclosure also constitutes a disclosure obligation under Article 26 of the Monopoly Regulation and Fair Trade Act (board resolution and disclosure of large-scale internal transactions), and this disclosure substitutes for that disclosure obligation. Please refer to E-Mart Inc.'s securities registration statement, disclosed on May 21, 2026, for further details.