I found this which doesnt show ownership %"When Cummins established a strategic partnership with Kukje Machinery Co., it landed South Korea's largest manufacturer of agricultural machinery and extended it base in the Orient.
The two companies will collaborate to design, manufacture and market Cummins A Series engines for the industrial markets. The A Series engines, announced at CONEXPO-CON/AGG in Las Vegas on March 19, are available from 18 to 60 horsepower (hp), with a displacement from 0.9 liter to 2.3 liters.
"We are pleased to announce this strategic partnership with Kukje, a company highly respected for both its high-quality standards and its cost-effective manufacturing processes," said Mark Yragui, vice president - industrial business at Cummins.
"This partnership between Cummins and Kukje will deliver to our customers a new dimension of engines for industrial applications - customized with options - and supported by Cummins global service support network."
Kukje President Hyun-Woo Shin added: "Kukje is tremendously enthusiastic about this partnership with Cummins. Cummins marketing expertise will help us to combine the right product specifications to our proven Tier 2-capable Indirect Injection (IDI) designed engines."
The partnership between these two companies is strategically complementary. Kukje can better leverage their engine investments while Cummins can serve a key customer requirement for smaller-displacement engines. Kukje also noted that Cummins brings a wealth of diesel technology and manufacturing expertise to support Kukje's long-term strategies for growth of its agricultural business worldwide.
Kukje, incorporated in 1968 as Korea Agricultural Machinery Co., became Kukje Co. in 1978 and was affiliated into Dongkuk Steel Group in 1985. It is now a wholly owned subsidiary of Dongkuk Steel Group. The company's head office and factory are located in Chungbuk, Korea, with eight branch offices and 170 dealers across Korea. Kukje received its ISO 9001 in 1995 and employs 820 people. " Need to find a annual report and look at Cummings assets