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

A. The relationship 1 of the parties was changed into “C” by the mutual name on March 29, 2012.

hereinafter referred to as “B”

A) The entity is a company that engages in design and service business of semiconductors, electronic equipment, related facilities, etc. as its main purpose business, and the company D (E Co., Ltd. on December 5, 201) was changed into “E Co., Ltd.”

hereinafter referred to as “D”

(2) The Plaintiff’s Dong F served as the representative director from October 22, 2007 to October 22, 201, from March 31, 201 to July 1, 201, and was working as D’s representative director from June 26, 2009 to October 31, 201.

Meanwhile, from August 25, 2011 to March 31, 2013, the Plaintiff served as B’s auditor.

B. Change of holders of each of the instant shares 1) 26,563 shares among the shares issued B, which were held by D on October 14, 2009 (hereinafter “instant shares 1”).

2) On October 1, 201, the transfer income tax was reported on October 1, 201 by transferring the title to the Plaintiff in the name of the Plaintiff. The transfer price of the instant shares was paid by F. 2) F was transferred from D to 106,250 shares issued B (hereinafter “instant shares”). The transfer income tax was reported on October 1, 201 by transferring the instant shares to the Plaintiff KRW 321,087,000, and the transfer of the title was made in the name of the Plaintiff for the instant shares.

C. From September 10, 2012 to September 28, 2012, the Defendant: (a) conducted an integrated corporate tax investigation with respect to B and the source of funds to acquire the instant shares; (b) confirmed that F paid the transfer price of the instant shares to the Plaintiff from D; and (c) determined that F was the shares held in title trust with the Plaintiff on June 10, 2014, the instant shares were the shares held in title trust with respect to the Plaintiff on June 10, 2014.