Company: MKDWW
Filing Date: 2025-01-23
Form Type: F-1
Source: 0001493152-25-003296
Chunk: 219

Company: MKDWELL Tech Inc.
Filing Date: 2025-01-23
Form: F-1
Chunk 219
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 and 2022, the Company did not incur any interest and penalties related to potential underpaid income tax expenses.

As of December 31, 2023, the tax years ended December 31, 2018 through 2022 for the Group’s subsidiaries in the PRC are generally subject to examination by the PRC tax authorities. As of December 31, 2023, the tax years ended December 31, 2018 through 2022 for the Group’s subsidiary in the Taiwan is generally subject to examination by the Taiwan tax authorities.

18. RELATED PARTY TRANSACTIONS

| (a) | Related 
 parties |

The following is a list of related parties which the Company has transactions with:

SCHEDULE OF RELATED PARTIES

| No. |     | Name of Related Parties |     | Relationship                            |
| 1   |     | Ming-Chia Huang         |     | Chairman and shareholder of the Company |
| 2   |     | Ming-Chao Huang         |     | Director and shareholder of the Company |
| 3   |     | Chih-Hsiang Tang        |     | Director and shareholder of the Company |
| 4   |     | MKDWELL Tech Inc.       |     | Shareholder of the Company              |

| F-42 |

MKDWELL TECH INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(In U.S. dollars, except share and per share data)

| 18. | RELATED                        
 PARTY TRANSACTIONS – Continued |

| (b) | Amounts              
 from related parties |

Amount due to related parties consisted of the following for the periods indicated:

| Related parties   |     | Nature                                  |     | As of December 31, 
 2022               |   |     | 2023 |        |
|:------------------|:----|:----------------------------------------|:----|:-------------------|:--|:----|:-----|-------:|
| MKDWELL Tech Inc. |     | Expenses paid on behalf a related party |     | $                  | - |     | $    | 14,674 |

| (c) | Amounts                
 due to related parties |

Amount due to related parties consisted of the following for the periods indicated:

|                     | Related parties |                                     | Nature | As of December 31, |   2022 |     |   |    2023 |
|:--------------------|:----------------|:------------------------------------|:-------|:-------------------|