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

A. B’s delinquency in payment (1) B, as the secondary taxpayer of C Company C, was in arrears with the Plaintiff, total of KRW 185,506,390, including the value-added tax on corporations notified by the head of Pyeongtaek-si Tax Office.

(2) B did not pay for the Plaintiff the total amount of KRW 750,644,030,030, including three capital gains tax as notified by the head of Pyeongtaek-si Tax Office and the Director of porting Tax Office in relation to the transfer of C shares on April 30, 2009 and the transfer of D shares on June 30, 2009.

(3) B did not pay for the Plaintiff the aggregate amounting to KRW 979,780,880,880, which was notified by the head of the North Incheon District Tax Office, the head of the Suwon Tax Office, and the head of the Suwon Tax Office in relation to deemed title trust.

(4) Due to the foregoing delinquency, B had a total of KRW 1,915,931,300 for the Plaintiff as of January 31, 2015.

B. B’s delegation and assignment of claims (1) B delegated a lawsuit to the Defendant on June 30, 2014 with respect to the gift tax notified by the Director of the Jongno Tax Office, etc., and filed a lawsuit with the Suwon District Court 2014Guhap5626 by designating the Defendant as the litigation representative.

(2) On September 24, 2015, the first instance court rendered a decision that “the imposition of KRW 5,516,120,480 against B by the Director of the Tax Office and the revocation of the imposition of KRW 20,518,693 out of the capital gains tax imposed by the Director of the Tax Office on B” was revoked, and the Director of the Tax Office appealed appealed against this.”

(3) On December 2015, B agreed that the appellate court of the instant revocation lawsuit (Seoul High Court 2015Nu62769) shall also delegate the lawsuit to the Defendant, and that the Defendant shall pay the advance payment of KRW 8 million and the contingent fee of KRW 70 million (excluding each value-added tax) to the Defendant.

Accordingly, B paid 8,80,000 won to the Defendant on January 14, 2016 as advance payment and value added tax.

(4) B) The instant case.