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

A. C Co., Ltd. (hereinafter “former Company”) was a corporation engaged in manufacturing, processing, and selling electronic apparatus, machinery, apparatus, and accessories, and manufacturing, processing, and selling telecommunications apparatus, and accessories; on August 12, 2014, upon filing an application for commencement of rehabilitation proceedings with the Seoul Central District Court for commencement of rehabilitation proceedings on August 19, 2014; and on October 16, 2015, the Seoul Central District Court rendered a decision to commence rehabilitation proceedings on August 19, 201, respectively.

(2014 Gohap10098, hereinafter referred to as the “instant rehabilitation plan”). B.

The instant rehabilitation plan provides that the method of changing the right to commercial transactions among rehabilitation claims and paying repayment shall be 4.10% of the principal and interest on the fixed amount of the claim on the date of repayment through the distribution of the financial resources for acquiring the acquisition price of the company newly incorporated a division, and the interest on the commencement shall be exempted in full after the commencement of the rehabilitation plan. In addition, the remaining rehabilitation security rights and remaining rehabilitation claims after the completion of the rehabilitation procedure shall be repaid through the remaining assets in the bankruptcy procedure of the company newly incorporated a division after the completion of the rehabilitation procedure.

C. The creditors of commercial transactions of 70 companies, including D, a company that supplied goods or services to the company prior to the division (hereinafter “the creditors of this case”) deemed that the remaining claims (hereinafter “the remaining claims of this case”) excluding the amount equivalent to 4.1% of the cash repaid pursuant to the rehabilitation plan of this case, were “claim confirmed to be irrecoverable pursuant to the rehabilitation plan of this case” during the second 2015 taxable period, and received a bad debt tax credit of KRW 5,717,174,174,174 from the chief of the competent tax office as the bad debt amount, and the chief of the competent tax office of this case notified the Defendant, the Plaintiff’s chief of the competent tax office,

The company prior to the division under the instant rehabilitation plan shall be the company on October 22, 2015.