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IRREVOCABLE DOCUMENTARY CREDIT APPLICATION

TO: BANK OF CHINA Date: JUNE 25, 2011 Beneficiary(full name and address) SVS DESIGN PLUS CO., LTD. 1-509 HANNAMDONG YOUNGSAN-KU, SEOUL, KOREA Partial shipment not allowed SEOUL, KOREA Not late than OCT. 31, 2011 For transportation to SHANGHAI, CHINA Description of goods: DOUBLE FACE SHEEPSKIN COLOUR CHESTNUT 3175.25PCS Packing: IN GUNNY BAGS Documents required: (marked with ×) 1. (×) Signed Commercial invoice in 5 copies indicating invoice No., contract No. 2. (×) Full set of clean on board ocean Bill of Lading made out to order of issuing bank and blank endorsed, marked “freight” (×) to collect / ( )prepaid showing freight amount notify the applicant. 3. (×) Insurance Policy / Certificate in 2 copies for 120% of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering (×)Ocean Marine Transportation / ( )Air Transportation / ( ) Over Land transportation All risks. 4. (×) Packing List / Weight Memo in 5 copies indication quantity /gross and net weights for each package and packing conditions as called for by the L/C. 5. ( ) Certificate of Quantity / Weight in____ copies issued by an independent surveyor at the loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition. 6. ( ) Certificate of Quality in____ copies issued by ( ) manufacturer / ( ) public recognized surveyor / ( ). 7. ( ) Beneficiary’s Certified copy of FAX dispatched to the accountee within____ after shipment advising ( ) name of vessel / ( ) date, quantity, weight and value of shipment. 8. ( ) Beneficiary’s Certificate certifying that extra copies of the documents have been dispatched according to the contract terms. 9. ( ) Shipping Company’s Certificate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents. 10. (×) Other documents, if any: a) Certificate of Origin in 3 copies issued by authorized institution. Additional Instructions: …………………… Advising bank: KOOKMIN BANK, SEOUL, KOREA

Transshipment allowed L/C No. MO722111059 Contract No. HL20110315 Date and place of expiry of the credit NOV. 15, 2011 in CHINA Issued by teletransmission (which shall be the operative instrument) Amount (both in figures and words) EUR23496.85 SAY EURO TWENTY THREE THOUSAND FOUR HUNDRED NINETY SIX POINT EIGHTY FIVE ONLY Credit available with ANY BANK IN CHINA by negotiation against the documents detailed herein and beneficiary’s draft for 100% of the invoice value AT SIGHT drawn on US. CFR Loading on board/dispatch/taking in charge at/from 青年人网 http://www.qnr.cn 为梦想创造动力！ 青年人单证员考试网：http://www.qnr.cn/waimao/dz/

三、根据所给资料缮制商业发票、原产地证明、保险单(共40分) 请在答题纸上作答。

出口商(托运人)：DAYU CUTTING TOOLS I/E CORP

774 DONG FENG EAST ROAD，TIANJIN，CHINA 进口商(收货人)：FAR EASTERN TRADING COMPANY LIMITED 336 LONG STREET NEW YORK 发票日期：2011年5月15日 发票号：X118 合同号：MK007 信用证号；4I-19-03 装运港：TIANJIN 中转港：HONGKONG 目的港：NEWYORK 运输标志：FETC MK007 NEW YORK C/No.1-UP 货名：CUTTING TOOLS 数量：1500 SETS

包装：纸箱装，每箱3 SETS 单价：CIF NEW YORK USD 128/SET 原产地证书号：IBO12345678 商品编码：1297 0400 保险单号：ABX999

保险单日期：2011年5月18日保险加成率：10％ 提单日期：2011年5月20日 船名航次：HONGXING V.777

险别：COVERING ICC (A) AS PER INSTITUTE CARGO CLAUSE OF 1982 赔付地点：NEW YORK IN USD

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1．商业发票（15分）

COMMERCIAL INVOICE

TO: (1)

FAR EASTERN TRADING COMPANY LIMITED 336 LONG STREET NEW YORK

INV. NO. (2)X118 DATE: (3)15 MAY 2011 S/C NO. (4)MK007 L/C NO. (5)41-19-03

FROM (6)TIANJIN VIA (7)HONG KONG TO (8)NEW YORK BY (9)SEA MARKS & DESCRIPTION OF GOODS QUANTITY UNIT PRICE AMOUNT NUMBERS (10) FETC MK007 NEW YORK C/NO.1-500 TOTAL AMOUNT

(11) CUTTING TOOLS (12) 1500SETS (13) USD128.00/SET (14) CIF NEW YORK USD192000.00 (15)SAY U. S. DOLLARS ONE HUNDRED AND NINETY TWO THOUSAND ONLY.

DAYU CUTTING TOOLS I/E CORP.

王焱

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2．原产地证（12分） 1. Exporter: (1) Certificate No. ( 5)IBO12345678 DAYU CUTTING TOOLS I/E CORP 774 DONG FENG ROAD, TIANJIN CHINA 2. Consignee: (2) FA EASTERN TRADING COMPANY LIMITED 336 LONG STREET NEW YORK 3. Means of transport and route(3) SEA FREIGHT FROM TIANJIN TO NEW YORK VIA KONG KONG 4. Country / region of destination(4) U. S. A. CERTIFICATE OF ORIGIN OF THE PEOPLE’S REPUBLIC OF CHINA 5. For certifying authority use only (9) (8) 12970400 1500SETS 8. H. S. Code 9. Quantity 10. Numbers and Date of Invoice 6. Marks & Nos. 7. Number and kind of packages; Description of (6) goods (7) FETC MK007 NEW YORK C/NO.1-500 FIVE HUNDRED (500) CARTONS OF CUTTING TOOLS *************************** (10) X118 15 MAY 2011 11. Declaration by the exporter 12. Certification The undersigned hereby declares that the above details and It is hereby that the declaration by the exporter is correct. statements correct, that all the goods were produced in China and that they comply with the Rules of Origin of the people’s Republic of China (11) DAYU CUTTING TOOLS I/E CORP 天津市 贸促会（商会） （章） 李明 TIANJIN 15 MAY 2011 (12) TIANJIN 15 MAY 2011 张平 青年人网 http://www.qnr.cn 为梦想创造动力！