Governance

1. Overview of Remuneration Governance (ESRS GOV-3 / GRI 2-19 · 2-20)

The remuneration ceiling for registered directors of i-SENS, Inc. is approved in accordance with the Articles of Incorporation and resolutions of the General Meeting of Shareholders. Individual remuneration is determined under the Executive Remuneration Regulations, taking into consideration position, scope of duties, and performance of duties. Remuneration consists of base salary, management performance bonuses, and benefits. The management performance bonus is paid once per year within a range of 0–200% of the base salary, based on an evaluation of revenue and operating-profit achievement.

2. Three-Year Registered Director Remuneration (G5-2 · GRI 2-19)

2.1 Inside Directors (Executive Directors) — Three-Year

*Based on the Business Report (2023–2025).

2.2 Independent Directors — Three-Year

2.3 Combined Inside and Independent Directors — Three-Year

3. Three-Year Individual Director Remuneration Disclosure for Compensation of KRW 500 Million or More (GRI 2-19)

For this fiscal year (2025), individual remuneration is disclosed in the Business Report for registered directors with compensation of KRW 500 million or more. Since the average per-person remuneration of inside directors is KRW 586 million, all inside directors are subject to individual disclosure. For details on individual remuneration, calculation basis, and evaluation indicators, please refer to the 2025 Business Report (DART filing).

4. Three-Year Ratio of Annual Total Compensation of the Highest-Paid Individual — CEO Pay Ratio (G5-1 · GRI 2-21)

GRI 2-21 requires disclosure of the ratio of the annual total compensation of the highest-paid individual to the median annual total compensation of all employees (excluding the highest-paid individual).

5. Three-Year Board of Directors Composition (GRI 2-9 · KRX Core Indicator 1)