Contract

Exhibit 10.63

Amendment Agreement THIS AMENDMENT AGREEMENT (this "Amendment") s made and entered into as of this 30th day of September 2024 by and among K Enter Holdings Inc. (the "Holdings"), KPMG Samjong Accounting Corp. ("KPMG") and GF Korea Co., Ltd. ("GFK") (Each referred to individually as a "Party" and collectively as the "Parties") and amends the Engagement Agreement dated March 10, 2023 (the "Original Agreement") and the Amendment Agreement dated May 30, 2024 (the "First Amendment") by and among the Holdings and KPMG. The Parties hereto agree to amend the Original Agreement and the First Amendment, as follows: 1. TRANSFER OF RIGHTS AND DUTIES In accordance with Clause 8.1. of the Original Agreentent, KPMG hereby consents to the transfer of all rights and duties of the Holdings under the Original Agreement and the First Amendment to GFK, a major shareholder of the Holdings. As a result, the Holdines is fully I and unconditionally released from alJ rights and duties under the Original Agreement and the First Amendment. Notwithstanding the transfer of all rights and duties of the Holdings to GFK, all rights and duties ofKPMG remain unchanged, and KPMG shall continue to provide the Services to the Holdings for he successful consummation of the Proposed Merger, thereby supporting the economic wellbeing of GFK as the major shareholder of the Holdings.[Signature Page Follows]

IN WITNESS WHEREOF, the duly authorized representatives of each of the Parties have executed this Amendment. September 30, 2024 __JBE--HOLbiNGS K Enter Holdings Inc. GFK GF Korea Co., Ltd. )0000 Xxxxxxxxxxxxx Xxxxx XxXxxx, Xxxxxxxx 00000 XXX Chief Finance Officer Xxxx, Xxx Xxxx 0 Xxxxxxx-xxxxx 00-xxx, Xxxxxx-xx Xxxxx 00000 Xxxxx CEO Xxx,Xxxx KPMG KPMG Samjong Accounting Corp. 000 Xxxxxxx-xx, Xxxxxxx-xx Xxxxx 00000 Xxxxx CEO Xxx X xxXxx