2. The costs of lawsuit shall be borne by the Plaintiff.

A. The Plaintiff is an unlisted corporation established on February 2, 2007 for the purpose of designing and developing semiconductor chips for power use and is deemed to be the former Venture Business Act prior to the amendment by Act No. 11660, Mar. 22, 2013; hereinafter “former Venture Business Act”).

A company which is confirmed by the Korea Technology Finance Corporation under Article 25 as being subject to the said Act is a venture business.

B. From March 2008, the Plaintiff’s shares are “Plaintiff’s shares (hereinafter “Plaintiff’s shares”) issued by the Plaintiff between its officers and employees.”

Korea has entered into a contract under which stock options are granted, and the officers and employees concerned are 267,000 shares of the Plaintiff on May 15, 2012 and 267,000 shares of the Plaintiff.

B. On November 15, 2012, the sum of the Plaintiff’s shares on November 15, 2012 is not more than 81,875 shares.

Each exercise the stock option against each other.

C. Accordingly, the Plaintiff is referred to as “former Inheritance Tax and Gift Tax Act” before being amended by Act No. 11609, Jan. 1, 2013; hereinafter referred to as “former Inheritance Tax and Gift Tax Act.

Article 60 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act and Article 24358 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 24358, Feb. 15, 2013; hereinafter referred to

) Pursuant to Article 54, the market price of shares Nos. 1 and 2 in this case was calculated (the market price of shares No. 1 in this case is KRW 4,297, the market price of shares No. 2 in this case, KRW 4,336, and the market price and exercise price are assessed and paid to the Defendant.

The director of the Central Regional Tax Office of China: (a) conducted a consolidated corporate tax investigation with the Plaintiff from September 7, 2015 to November 7, 2015; and (b) determined the market price of shares No. 1 per share as of May 15, 2012, the market price of the instant case as of May 15, 2012; (c) KRW 10,500 per share, the market price of the instant shares, May 15, 2013, and notified the Defendant of the data for taxation; and (d) the Defendant reverted to the Plaintiff on March 16, 2016.