A Study to Evaluate the Safety of ALLO-ASC-DFU in the Subjects With Deep Second-degree Burn Wound

Inclusion Criteria: 1. Subject is 18 years of age and older. 2. Subjects who have deep second-degree burn ≥100 cm\^2. 3. Negative for urine beta-HCG for women of childbearing age. 4. Subject is able to give written informed consent prior to study start and to comply with the study requirements. Exclusion Criteria: 1. Subjects who have been enrolled in another clinical study within 30 days of screening. 2. Subjects who are allergic or have a hypersensitive reaction to bovine-derived proteins or fibrin glue. 3. Subjects who are receiving steroids, immunosuppressive, or anticoagulant. 4. Subjects with active infection. 5. Subjects with hemorrhagic and hemocoagulative disease 6. Subjects who are unwilling to use an "effective" method of contraception during the study. 7. Subjects who have a history of malignant tumor within the last five years, or is currently undergoing. 8. Subjects who are pregnant or breast-feeding. 9. Subjects who are considered to have a significant disease which can impact the study by the investigator 10. Burn wound is present on any part of the face. 11. Subjects who have a history of surgery for malignant tumor within the last five years (except carcinoma site). 12. Subjects who are considered not suitable for the study by the investigator. 13. Subjects who are not able to understand the objective of this study or to comply with the study requirements.