These Regulations are prescribed in accordance with Article 9-1 of the Rehabilitation Protection Act (hereinafter called the "RPA").

The assets of the Association of Rehabilitation Protection and its affiliates shall be utilized to serve a purpose for the development and promotion of rehabilitation protection affairs.

The assets herein refer to immovable property, movable property, negotiable securities and rights.

The Ministry of Justice may examine and audit the assets managed by the Association of Rehabilitation Protection and its affiliates at any time. The Association of Rehabilitation Protection shall check the status of safekeeping, operation, profit-making and disposal of the assets managed by each affiliate at least once a year. Inspectors may be designated and dispatched for an inspection at random any time if necessary.

Affiliates of the Association of Rehabilitation Protection shall present an inventory of assets and a balance sheet of increased/decreased assets to the Association of Rehabilitation Protection for approval at the end of each year. The Association of Rehabilitation Protection shall summarize the documents from its affiliates along with its own and submit them to the Ministry of Justice for necessary review.

A committee may be established to research or scheme out the management, planning, application, or disposal of the assets, as well as the acquisition, loss, or change of any rights, or other important affairs of the Association of Rehabilitation Protection or its affiliates, if necessary. The results therefrom shall be presented to the board of directors for a decision, and shall be implemented after the approval by the Ministry of Justice.

In case of any acquisition or loss of assets of the Association of Rehabilitation Protection or its affiliates, the unit in charge is required to fill out an asset acquisition/loss form and state in a card in compliance with the confirmation or approval date. If the property right acquired is required to be registered, such registration shall be completed at the competent authority under relative regulations. The same process shall be applied to any change of registration.
Assets of the Association of Rehabilitation Protection and its affiliates shall be depreciated by following general rules in accounting.

Assets kept by the Association of Rehabilitation Protection and its affiliates shall be separately listed and kept in files for check and examination based on different attributes of immovable property, movable property, negotiable securities and rights.

The assets managed by the Association of Rehabilitation Protection and its affiliates shall be maintained with due care and insured against loss according to their respective nature. Certificates that manifest rights shall be kept with due care.

If the properties managed by the Association of Rehabilitation Protection and its affiliates are suitable for leasing or establishment of superficies, the Association of Rehabilitation Protection may increase income by the way of leasing or establishment of superficies.
Leasing a land for building a house, the house registration shall be limited to the Association of Rehabilitation Protection as the owner.
Rentals in the first paragraph shall be calculated based on the property value or the market price.
In the case of rentals of any lease proscribed in the first paragraph exceeding certain threshold of amount, no less than two reputable professional organizations shall be involved in evaluation before the lease is submitted to the board of directors for resolution.
Such threshold of amount in the preceding paragraph shall be specified by the Association of Rehabilitation Protection and submitted to the board of directors for resolution.
The term of lease in the first paragraph shall not exceed eight (8) years. An agreement in writing and notarization is required for the lease.Lease at more than eight years which has been evaluatedas being more productive and beneficial shall besubmitted to the board of directors for resolution. Notwithstanding, the period of a lease shall not in any circumstance exceed twenty years. For any lease with aperiod longer than twenty years, such period shall be reduced to twenty years.
The duration of the superficies shall not exceed seventy (70)years.

All the profits derived from any management of the assets of or any donation received by the Association of Rehabilitation Protection and its affiliates shall be fully processed according to the accounting system of the Association.

Regarding capital assets, the unit in charge shall reserve a proper amount thereof for routine overhead expense and the rest thereof shall be deposited in a fixed deposit account in financial institutions, be used to purchase government bonds, or be employed to budget the affairs resolved by the board of directors under Article 6 hereof and approved by the Ministry of Justice.

Before the implementation of the disposal of the immovable properties or rights managed by the Association of Rehabilitation Protection and its affiliates, related checking and examining procedures shall be applied for drafting a specific evaluation plan to be presented to the board of directors for resolution and submitted to the Ministry of Justice for final approval.
The regulations setting out the checking procedures required in the preceding paragraph shall be prescribed by the Association of Rehabilitation Protectionand approved by the Ministry of Justice.
The Ministry of Justice may set up a special panel to check and examine, if necessary, any important disposal of immovable properties or rights managed by the Association of Rehabilitation Protectionbefore giving approval for its implementation.

For any disposal of movable properties and negotiable securities exceeding certain threshold of amount, paragraph 1 of Article 13 shall be applied. The Association of Rehabilitation Protection or its affiliate may handle at its own discretion the disposal under a certain amount of threshold.
The foresaid threshold of amount in preceding paragraph shall be prescribed by the Association of Rehabilitation Protectionand submitted to the Ministry of Justice for approval.

When the assets managed by the Association of Rehabilitation Protection and its affiliates are approved to come into disuse, the Association may have them realized, re-utilized, transferred, traded or destroyed.

The Association of Rehabilitation Protection may retain professional managers for the efficient management and application of its assets.
The manager mentioned in the preceding paragraph shall be selected by a selecting committee established by the Association of Rehabilitation Protection, presented to the board of directors for resolution and then submitted to the Ministry of Justice for final approval.

The board of directors of the Association of Rehabilitation Protection may make a resolution to award a bonus to the personnel involved for his/her extraordinary management and application of the assets.
The criteria of such bonus mentioned in the preceding paragraph shall be prescribed by the Association of Rehabilitation Protection and submitted to the Ministry of Justice for final approval.

These Regulations shall enter into force from the date on which it is promulgated.