Company: MKDWW
Filing Date: 2025-04-15
Form Type: 424B3
Source: 0001641172-25-004780
Chunk: 204

Company: MKDWELL Tech Inc.
Filing Date: 2025-04-15
Form: 424B3
Chunk 204
---
. For the years ended December
31, 2023 and 2024, the Company did not incur any interest and penalties related to potential underpaid income tax expenses.

As of December 31, 2024, the tax years ended
December 31, 2018 through 2024 for the Group’s subsidiaries in the PRC are generally subject to examination by the PRC tax authorities.
As of December 31, 2024, the tax years ended December 31, 2018 through 2024 for the Group’s subsidiary in the Taiwan is generally
subject to examination by the Taiwan tax authorities.

| F-31 |

<div align='center'>MKDWELL TECH INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(In U.S. dollars, except share and per share data)</div>

19. 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              |     | Chief                                                                                
 Executive Officer, Chairman of the Board of Directors and shareholder of the Company |
| 2   |     | Ming-Chao          
 Huang              |     | Director                                                                             
 and shareholder of the Company                                                       |
| 3   |     | Cetus              
 Sponsor LLC        |     | Shareholder                                                                          
 of the Company since July 31, 2024                                                   |
| 4   |     | AWinner            
 Limited            |     | Affiliates                                                                           
 of Cetus Sponsor LLC                                                                 |
| 5   |     | MKDWELL            
 Tech Inc           |     | No                                                                                   
 longer considered a related party after Reverse Recapitalization on July 31, 2024    |

| (b) | Amounts              
 from related parties |

Amounts due from related parties consisted of the following for the periods indicated:

| Related parties   |     | Nature                                 |     | As of December 31, 
 2023               |        |     | 2024 |         |
|:------------------|:----|:---------------------------------------|:----|:-------------------|-------:|:----|:-----|--------:|
| MKDWELL Tech Inc  |     | Expense paid on behalf a related party |     | $                  | 14,674 |     | $    |