1.Date the fine was imposed: October 4, 2019

2.Recipient of the fine: BIG SUN Energy Technology Inc.

3.Legal basis of the fine: Paragraph 3 of Article 14, Paragraph 1(2) of Article 178, and Article 179 of the Securities and Exchange Act, and Article 3 of the Regulations Governing the Qualification Requirements and Professional Development of Principal Accounting Officers of Issuers, Securities Firms, and Securities Exchanges.

4.Facts of the violation and reasons: The financial statement for Q2 2019 presented upon regulatory filing by BIG SUN Energy Technology Inc. was not signed or sealed by the accounting manager required under Article 3 of the Regulations Governing the Qualification Requirements and Professional Development of Principal Accounting Officers of Issuers, Securities Firms, and Securities Exchanges, pursuant to Paragraph 3 of Article 14 of the Securities and Exchange Act. Accordingly, it should be held violating said requirements. 

5.Resulting fine: Sentenced to the fine, NT$240,000, in accordance with Paragraph 1(2) of Article 178 and Article 179 of the Securities and Exchange Act.