SALES AGREEMENT

This Agreement(“Agreement)is made this [1st] day of [March, 1997] by and between [ABC Corp.], with its registered office at [140, West 51st Street, New York, N.Y., U.S.A.] (Buyer) and [HAN KOOK Co., Ltd.], with its registered office at [159, Samsung-dong, kangnam-ku, Seoul, Korea](Seller):

SALES AGREEMENT