Completion report on merger, etc. (asset transfer)

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Completion Report on Merger, etc. Atlas Link Co., Ltd.

Completion Report on Merger, etc. (Asset Transfer) To: Governor of the Financial Supervisory Service Date: August 20, 2026 Company name: Atlas Link Co., Ltd. Representative Director: Jeong-gwan Shin Head office address: 11th floor, 31 Hwangsaeul-ro 258beon-gil, Bundang-gu, Seongnam-si, Gyeonggi-do Phone: 070-8680-5501 Website: http://www.atlaslink.co.kr Preparer: Title: Executive Director, Name: Deok-won Lee, Phone: 070-8680-5501

I. Schedule This report is a completion report relating to the Material Event Report (Decision to Acquire Tangible Assets) dated July 22, 2026. It reports that, as of the report date, final payment has been completed and performance of the real estate sale and purchase agreement (agreement for the transfer of land and buildings, etc.) entered into between the Company (transferee) and Roa & Co Holdings Co., Ltd. (transferor) has been completed.

1. Details and Amount of the Asset Transfer Category: Content Asset subject to transfer: Land and buildings located at 1-36 and 1-183 Dongsun-dong, Jongno-gu, Seoul Transferee: Atlas Link Co., Ltd. Transferor: Roa & Co Holdings Co., Ltd. Transfer amount: KRW 17,400,000,000 * The above transfer amount is the amount under the agreement and excludes value-added tax, public charges and other incidental costs.

2. Payment of the Asset Transfer Price Category: Payment date; Amount; Remarks Down payment and interim payment: July 22, 2026; KRW 6,000,000,000; Paid in cash Principal of secured trust debt (senior repayment principal): August 20, 2026; KRW 11,000,000,000; Paid by refinancing through a security trust Amount assumed under the lease agreement: -; KRW 400,000,000 (total); Debt assumption Total: -; KRW 17,400,000,000; -

3. Asset Acquisition Schedule Category: Date; Remarks External appraisal period: July 14, 2026 to July 21, 2026; Samduk Accounting Corporation Board resolution date: July 22, 2026; - Material event report filing date: -; - Asset transfer agreement date: -; - Purchase price payment date: Down payment and interim payment July 22, 2026, Balance August 20, 2026; - Asset transfer completion date: August 20, 2026; Registration filed

II. Changes in the Shareholdings of Major Shareholders, etc. Not applicable.

III. Exercise of Appraisal Rights Not applicable.

IV. Creditor Protection Not applicable.

V. Status of Related Litigation Not applicable.

VI. Matters Concerning New Share Allotment, etc. Not applicable.

VII. Summary Financial Information Before and After the Merger, etc. (Unit: KRW million) Category: Before asset acquisition; Increase (decrease); After asset acquisition 1. Current assets: 32,603; (6,000); 26,603 2. Non-current assets: 34,088; 17,400; 51,488 Total assets: 66,691; 11,400; 78,091 1. Current liabilities: 13,191; 0; 13,191 2. Non-current liabilities: 4,897; 11,400; 16,297 Total liabilities: 18,088; 11,400; 29,488 1. Capital stock: 3,462; 0; 3,462 Total equity: 48,603; 0; 48,603 Total liabilities and equity: 66,691; 11,400; 78,091

- The above financial information was prepared based on the separate financial statements as of the most recently filed semiannual report's base date (June 30, 2026). - The "after asset acquisition" financial statements above were derived by simply adding to or subtracting from the "before asset acquisition" financial statements only the changes related to this asset acquisition, and may differ from the actual financial information to be prepared as of the actual asset acquisition date.