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

A. B (hereinafter “Nonindicted Company”) is an unlisted company that is established on January 7, 2008 and engaged in the manufacture and retail business of clothing, and the export and import business of clothing. The Plaintiff is a person who was in the position of the representative director of the Nonparty Company from February 17, 2010 to March 21, 2016.

B. On December 16, 2013, Nonparty Company issued new shares at KRW 200,000 with face value of KRW 5,000 (hereinafter “instant new shares issued”). Only the Plaintiff participated in the capital increase and paid 80,000 shares allocated to it (hereinafter “instant new shares”). However, other shareholders renounced the subscription of new shares without paying the shares for the new shares allocated to them.

Accordingly, the non-party company disposed of all shares allocated to shareholders other than the plaintiff (hereinafter referred to as "satisf shareholders").

C. The details of changes in the equity ratio of the non-party company before and after the capital increase are as follows:

16,000 40,000 80,000 - 80,0000 80% - 80,000 - 16,000 16,000 - 16,000 - 16,000 13.33% - 100 20,000 - 4,000 - 20,000 - 4,000 - 333% - 4,000 - 4,000 10 20,000 - 4,000 - 20,000 - 4,000 - 4,000 - 4,000 - 00 20,000 120,000 % of the Plaintiff’s wife.

D. Article 81-6(1) of the former Framework Act on National Taxes (amended by Act No. 13552, Dec. 15, 2015; hereinafter “Framework Act on National Taxes”) stipulates that “Article 81-6(1) of the Framework Act on National Taxes (amended by Act No. 13552, Dec. 15, 2015) is placed under the jurisdiction of the head of the Seoul Regional Tax Office as a provision on the jurisdiction of the tax investigation, and it is analyzed by the head of the Seoul Regional Tax Office that “the reason for investigation” was “the reason for investigation” and “the reason for the examination of the return is that there was omission of the amount of income.”