A. On August 1, 2016, A Co., Ltd. (hereinafter “Rehabilitation Company”) entered into a sales contract with the Defendant to purchase KRW 2,130,804,00 (i.e., the total purchase cost of KRW 183,61,50,00 for civil construction cost of KRW 183,61,50 for land purchase cost of KRW 690,192,50 for construction cost of KRW 183,61,500 for the purpose of constructing a factory for carrying on the manufacturing industry, such as double-face tape (hereinafter “instant sales contract”).

B. The rehabilitation company paid 1,392,777,049 won to the Defendant for the purchase price under the instant sales contract (=200,000,000 won directly paid to the Defendant for the cancellation of provisional attachment of real estate by the Defendant’s KRW 892,77,049 for the Defendant’s H bank loans of KRW 892,77,049).

(c)

A rehabilitation company completed the registration of transfer of ownership of each of the above lands on October 11, 2016. However, on June 15, 2019, when the construction of a factory is delayed, and on June 15, 2019, after reducing the purchase price of the instant sales contract to KRW 1,275,000,000 (hereinafter “instant agreement”) with the Defendant, it was notarized by a notary public (Law Firm I 2216, 2016).

The registration of correction (the meaning of the report on change of the transaction value, hereinafter the same shall apply) shall be made for the sales contract of this case.

Accordingly, it is confirmed that there is no relationship with each other with respect to national taxes and other taxes incurred in relation to the sales contract of this case.

2. Within seven days after the completion of the registration of correction, the company's rehabilitation conference shall submit a corrected registration document to a certified judicial scrivener so that the company can trade road shares in relation to Ansan-si J, L, and M owned by the defendant, and at the same time the defendant shall prepare a trade book and submit it to the certified judicial scrivener along with the seal impression for sale, so that it may receive it;

3. The identification of the details of the amount of land trades attached to the attached Form shall be made by mutually recognizing them, and the appeal shall be made after the completion of the rectification registration.