Samsung SDI truthfully and faithfully fulfills its obligation of tax reporting and payment in countries where Samsung SDI does business. Samsung SDI do not use a tax structure that does not have commercial substance for tax-avoiding purposes, nor do we engage in cross-border income transfer or tax-avoiding transactions using tax havens. At the same time, Samsung SDI actively deals with changing taxation policies in various countries. For this end, all tax employees of the company perform their work according to Samsung SDI’s legitimate tax strategy.

Samsung SDI exerts efforts to minimize tax risks in its every business area. In all areas such as transactions of general goods, acquisition of shares, entry into a new business, international transactions, and changes in transactional structure, the company tries to identify potential unexpected tax risks and deals with identified risk factors to make improvements through the partnership with independent experts when necessary.

The management of tax risk should be open to the public and unified. For prudent tax risk management, Samsung SDI has established a consistent decision-making system, offered compliance education to employees, and operated unified corporate management guidelines. From general expenses to international transactions, the company keeps and manages lawful evidential documents that each country’s taxation authorities may require. Especially, the company has maintained normal-range prices for the arm's length and related transactions.

Through the tax payment that fits the taxation policies of each country, Samsung SDI contributes to the development of local communities where Samsung SDI operates. The company’s corporate tax imposed on the income of the company, VATs on every transaction, and withholding taxes arising from job-creation have a positive influence on the growth of local communities.