A. Corporate tax 1,009,932,420 won and special rural development tax for the business year 2008, March 26, 2014.

A. On December 31, 2009, the Plaintiff: (a) merged the company established by dividing personally from Copid Copid Copid Copid Copid Copid (hereinafter “Copid”) on May 1, 201; and (b) merged the Campbam Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Copid Co., Ltd. (hereinafter “culd Copid Copid Copid”) on April 1, 2008. The Plaintiff became the largest shareholder of

B. On August 3, 2008, 2008, CFM Co., Ltd. (hereinafter “KFM”), which is a subsidiary of 100% CFE, was merged with HFM and HTE’s shares at KRW 6,533 and KRW 4,570 on May 31, 2008, with the evaluation base date as of May 31, 2008, and calculated the merger ratio at KRW 10.695255.

C. Meanwhile, HON held 2,80,000 common shares (hereinafter “instant shares”) issued by FNC CCo harassment Co., Ltd. (hereinafter “FNC harassment”). At the time of the merger, HNCE assessed the value of the instant shares as KRW 22,941 by adding 30/100 to the appraisal rate for the largest shareholders, etc. on the average of the final market price at the Korea Exchange every two months before and after the appraisal base date, published as of December 26, 2008 pursuant to Article 63 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9269, Dec. 26, 2008).

As a result of the investigation of changes in the stocks of KFM and FNC harassment, the director of the Central Regional Tax Office of China: (a) assessed the instant stocks in accordance with the former Inheritance Tax and Gift Tax Act without assessing the final market price as the “Korea Exchange on the appraisal base date”; and (b) assessed the instant stocks in accordance with the former Inheritance Tax and Gift Tax Act by the KFM, which is a major shareholder, as a related corporation; and (c) accordingly, the merger ratio of HT, a related corporation.