Document:

<PAGE>
                                                                   Exhibit 10.23

                               SERVICE AGREEMENT

PARTIES:  ASE (U.S.) INC. ("ASE US")
          (a California corporation)

          ASE (KOREA) INC.
          ("ASEKR") (a Korea Corporation)

DATE:      August 1, 2002

     ASEKR hereby retains ASE US to be its Service Agent to provide after sales
service and sales support ("Services") to its Europe and North America customers
("Customers") for present and future products and services as specified by ASEKR
as follows:

1.   SERVICE TO RENDERED

(a) To facilitate market information collection, Customer and business
    identification, and Customer inquiry dissemination, and;

(b) To liaise with ASEKR and Customers re price, delivery and other key terms of
    the sales contract as ASEKR may from time to time specify in writing, and;

(c) To monitor sales contract performance by the Customers, including acceptance
    of delivery, payments, etc., and;

(d) To provide after sales services including problem solving, capacity planning
    coordination and other items as may be necessary.

2.   COMPENSATION TO ASE US

     For services hereunder, ASEKR will monthly compensate ASE US as follows:

(a) 5.5% of ASE US's monthly incurred services associated cost and expenses
    (excluding bonus) plus 5% or USD 86,625, whichever is lower.

(b) Upon payment request, ASE US is to submit detailed monthly salary and salary
    related miscellaneous expense report certified by its Financial Manager for
    accuracy, and;

(c) The compensation agreement is valid for one year and is subject to quarterly
    revision accepted by both parties.

3.   COMPENSATION FROM ASE US

     ASE US agrees to pay a reasonable portion of ASEKR employee's traveling
expenses incurred in the United States or Europe, when the trip is deemed
necessary by ASEKR to assist ASE US in providing its services hereunder.

4.   TERM OF AGREEMENT

     This Agreement is effective from August 1, 2002 and shall expire on July
31, 2003, unless earlier terminated by (i) mutual agreement or (ii) ASEKR on at
least 30 days' prior written notice with or without causes.

5.   REPRESENTATIONS AND COVENANTS

(a) ASE US agrees to perform its obligations hereunder to the extent permissible
    by law and the sales contracts between ASEKR and the Customers.

    ASE US will not enter into any contract or agreement, nor engage in any
    activities, that would result in a conflict with ASE US's duties under this
    Agreement.
<PAGE>

    With the terms of this agreement, ASE US shall not have the authority to
    make any commitments whatsoever on behalf of ASEKR, as agent or otherwise,
    or to bind ASEKR in any respect.

(b) Each party will provide to the other on a regular basis such information as
    may be required to enable the other party to be assured of compliance with
    this Agreement.

(c) Unless required by laws, all confidential information received or learned by
    ASE US relating to ASEKR or its business and products shall be kept in
    confidence by ASE US and neither used by ASE US nor disclosed to others for
    any purpose inconsistent with this Agreement.

(d) ASE US shall use ASEKR trademark only as ASEKR may authorize from time to
    time, and ASE US shall not claim any proprietary right to or interest in
    such trademarks.

6.   MISCELLANEOUS

     This Agreement shall be governed by the laws of the Republic of China
("ROC"). In case of any disputes arising from or in connection with this
Agreement, the parties hereto consent to submit to the non-exclusive
jurisdiction of the Taipei District Court.

     Without the prior written consent of ASEKR, ASE US shall not assign or
transfer any of its rights or obligations hereunder to any other person.

     This Agreement can be amended or modified only in writing signed by the
parties hereto. Any communication or notice made hereunder shall be in writing
and sent by way of (i) hand delivery, (ii) postage prepaid registered air mail,
or (iii) facsimile to the address as follows:

<Table>
<S>                                                         <C>
ASE US:                                                     ASE (Korea) Inc.:
Address:                                                    Address:
2880 Zanker Road, Suite 106,                                494, Munbal-ri, Kyoha-Myon, Paju-Si,
San Jose, CA 95134, USA                                     Kyunggi-Do, Korea
Telefax No: 408-432-0440                                    Telefax No: 82-348-9400-627
</Table>

     The notice or communication shall become effective (i) upon delivery if
sent by hand delivery, (ii) upon the dispatch if sent by facsimile and confirmed
by writing and (iii) upon the fifth days later than the post date if sent by air
mail.

     This Agreement shall in no event be construed to establish a sales agency
relationship between ASEKR and ASE US.

     IN WITNESS WHEREOF, the parties hereto hereby have duly executed and
delivered this Agreement as of the date and year first written above.

<Table>
<S>                                                         <C>

ASE (Korea) Inc.                                            ASE US
By /s/ JIM STILSON                                          By /s/ TIEN WU
   -----------------------------------------------          -----------------------------------------------
Name:  Jim Stilson                                          Name:  Tien Wu
Title:  President                                           Title:  President, Americas & Europe
</Table><PAGE>
                                                                   Exhibit 10.24

                               SERVICE AGREEMENT

PARTIES:  ASE (U.S.) INC. ("ASE US")
          (A California corporation)
          ASE (Chung-Li) Inc. ("ASECL")
          (A Taiwan Corporation)

DATE:      August 1, 2002

     ASECL hereby retains ASE US to be its Service Agent to provide after sales
service and sales support ("Services") to its Europe and North America customers
("Customers") for present and future products and services as specified by ASECL
as follows:

1.   SERVICE TO RENDERED

(a) To facilitate market information collection, Customer and business
    identification, and Customer Inquiry dissemination, and:

(b) To liaise with ASECL and Customers re price, delivery and other key terms of
    the sales contract as ASECL may from time to time specify in writing, and;

(c) to monitor sales contract performance by the Customers, including acceptance
    of delivery, payments, etc., and;

(d) to provide after sales services including problem solving, capacity planning
    coordination and other items as may be necessary.

2.   COMPENSATION TO ASE US

For services hereunder, ASECL will monthly compensate ASE US as follows:

(a) 13% of ASE US's monthly incurred services associated cost and expenses
    (excluding bonus) plus 5%, or USD 204,750, whichever is lower.

(b) Upon payment request, ASE US is to submit detailed monthly salary & salary
    related miscellaneous expense report certified by its Financial Manager for
    accuracy, and;

(c) The compensation agreement is valid for one year and is subject to quarterly
    revision accepted by both parties.

3.   COMPENSATION FROM ASE US

     ASE US agrees to pay a reasonable portion of ASECL employee's traveling
expenses incurred in the United States or Europe, when the trip is deemed
necessary by ASECL to assist ASE US in providing its services hereunder.

4.   TERM OF AGREEMENT

     This Agreement is effective from August 1, 2002 and shall expire on July
31, 2003, unless earlier terminated by (i) mutual agreement or (ii) ASECL on at
least 30 days' prior written notice with or without causes.

5.   REPRESENTATIONS AND COVENANTS

(a) ASE US agrees to perform its obligations hereunder to the extent permissible
    by law and the sales contracts between ASECL and the Customers.

    ASE US will not enter into any contract or agreement, nor engage in any
    activities, that would result in a conflict with ASE US's duties under this
    Agreement.
<PAGE>

    With the terms of this agreement, ASE US shall not have the authority to
    make any commitments whatsoever on behalf of ASECL, as agent or otherwise,
    or to bind ASECL in any respect.

(b) Each party will provide to the other on a regular basis such information as
    may be required to enable the other party to be assured of compliance with
    this Agreement.

(c) Unless required by laws, all confidential information received or learned by
    ASE US relating to ASECL or its business and products shall be kept in
    confidence by ASE US and neither used by ASE US nor disclosed to others for
    any purpose inconsistent with this Agreement.

(d) ASE US shall use ASECL trademark only as ASECL may authorize from time to
    time, and ASE US shall not claim any proprietary right to or interest in
    such trademarks.

6.   MISCELLANEOUS

     This Agreement shall be governed by the laws of the Republic of China
("ROC"). In case of any disputes arising from or in connection with this
Agreement, the parties hereto consent to submit to the non-exclusive
jurisdiction of the Taipei District Court.

     Without the prior written consent of ASECL, ASE US shall not assign or
transfer any of its rights or obligations hereunder to any other person.

     This Agreement can be amended or modified only in writing signed by the
parties hereto. Any communication or notice made hereunder shall be in writing
and sent by way of (i) hand delivery, (ii) postage prepaid registered air mail,
or (iii) facsimile to the address as follows:

<Table>
<S>                                                       <C>
ASE US:                                                   ASE (Chung-Li) Inc.:
Address:                                                  Address:
2880 Zanker Road, Suite 106,                              550, Chung-Hwa Road Section 1,
San Jose, CA 95134, USA                                   Chung-Li, Taiwan, R.O.C.
Telefax No: 408-432-0440                                  Telefax No: 886-3-462-8658
</Table>

     The notice of communication shall become effective (i) upon delivery if
sent by hand delivery, (ii) upon the dispatch if sent by facsimile and confirmed
by writing and (iii) upon the fifth days later than the post date if sent by air
mail.

     This Agreement shall in no event be construed to establish a sales agency
relationship between ASECL and ASE US.

     IN WITNESS WHEREOF, the parties hereto hereby have duly executed and
delivered this Agreement as of the date and year first written above.

<Table>
<S>                                                       <C>
ASE (Chung-Li) Inc.                                       ASE US

By: /s/ S. S. LEE                                         By: /s/ TIEN WU
                                                          -------------------------------------------------
-------------------------------------------------         Name: Tien Wu
Name: S. S. Lee                                           Title: President, Americas & Europe
Title: General Manager
</Table>

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