WONJUN DO

• Company Overview: Industry: Semiconductor Backend Manufacturing
• Revenue: KRW 4.2 trillion (FY2024)
• Employees: Approx. 4,200
• Finance Team: 20 members (Accounting 10 / Costing & Tax 5 / FP&A 5)

1. Financial Closing & Reporting (Jul 2023 – Present)

• Lead monthly and quarterly closing under US-GAAP and K-GAAP using SAP FICO modules.
• Prepare standalone financial statements, consolidation packages, and semiannual cash flow statements.
• Perform trial balance review and reconcile intercompany transactions.
• Conduct foreign currency revaluation and verify exchange rate evaluation accuracy.
• Ensure data integrity between SAP and Lucanet; analyze variances and resolve mapping errors.
• Prepare account aging reports and movement analysis for group reporting.
• Review and approve all journal entries; provide accounting guidance to team members.
• Approve company-wide expense claims (~100 cases daily).
• Manage cost centers and GL accounts creation.
• Audit Responsibilities:

- Lead annual external audit and prepare financial statements, notes, and detailed schedules for DART disclosure.

- Manage submission to the Financial Supervisory Service (Korea).

• Projects:

- Designed SAP system for new Singapore factory.

- Leading Hyperion consolidation mapping project for JCET Group.

2. Fixed Assets Accounting (Jan 2025 – Present)

• Manage fixed assets worth over KRW 1 trillion, including depreciation schedules.
• Estimate annual depreciation based on acquisition and Capex; allocate expenses to departments.
• Monitor variances between actual and forecasted depreciation and report to management.
• Maintain CIP and perform capitalization and transfers to completed assets.
• Handle ROU asset and lease liability accounting (IFRS 16); oversee lease contracts.
• Respond to audit requests regarding asset life, residual value, and impairment testing.

3. Inventory Accounting (Jul 2014 – Mar 2019)

• Led month-end closing for material cost accounting using SAP MM.
• Oversaw inventory valuation of raw materials, WIP, finished goods, and supplies.
• Assessed valuation loss and obsolescence provisions.
• Validated BOM and standard usage data; collaborated with SAP and logistics teams.
• Managed semiannual physical inventory and coordinated external audit reviews.
• Project:

- Developed material cost closing and inventory valuation system for JCET STATS ChipPAC Korea.

- Stabilized process through collaboration with SAP, logistics, and production teams.

4. Internal Audit & Control (Oct 2018 – Present)

• Served as primary contact for JCET Group’s annual internal audit.
• Reported audit findings to management and ensured prompt issue resolution.
• Provided compliance guidance on expense, travel, and gift expenditures.
• Collaborated with PwC Korea to establish RCM for internal control.
• The RCM framework is currently used for both internal and external audits.

5. Other Responsibilities:

• Managed retirement pension calculations and schedules.
• Reviewed English financial contracts for potential risks.
• Administered insurance policies.
• Managed corporate card issuance and reimbursement control.