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

A. The Plaintiff is a non-profit corporation established pursuant to the Military Personnel Mutual Aid Association Act for the purpose of promoting the stabilization of livelihood and welfare of military personnel and civilian employees by establishing an efficient mutual aid system for military personnel and civilian employees.

B. On June 26, 2009, the Plaintiff lent KRW 40 billion at an annual interest rate of 6.3% to Korea Capital Co., Ltd. (hereinafter “Korea Capital Co., Ltd.”) holding a stake of KRW 71.88% (hereinafter “Dispute ①”), and ② on December 27, 2010, the Plaintiff lent KRW 10.23.5 billion at an annual interest rate of 5.34-8% to EP Asset Management Co., Ltd. (hereinafter “EP Asset Management”), which held a stake of KRW 100% (hereinafter “B”), and ③ on June 21, 201, the Plaintiff lent KRW 10 billion to B Limited Co., Ltd. (hereinafter “B”) holding a stake of KRW 100 per annum.

(hereinafter referred to as "loan No. 3". The loan No. 1, 1, 1, 2, 3, 1, 1, 1, 1, 1, 1, 1, 1, 1

The Plaintiff: (a) deemed that the issue of the loan constitutes a provisional payment in office; and (b) considered that the Kim Jong-si and 1,298 parcel (hereinafter “instant real estate”) constituted an asset irrelevant to business affairs, and accordingly, declared the corporate tax base and tax amount to the Defendant by non-deductible the interest and maintenance expenses as indicated below.

Separatedly, (i) Loans of KRW 5,757,261,07,079 KRW 3,581,46,405 won in the business year 2010 and KRW 602,163,701 won in loan ② Loans of KRW 49,096,930 KRW 5,819,024,438 won in 3,949,897,511 won in 3,172,701,428 won in the business year 2011 - Loans of KRW 2,691,040,386 won in 4,917,485,424 won in the interest of KRW 3,172,701,428 won in the interest of KRW 3,762,270,636,94,636,90 paid in aggregate, 1296,516,539,297 won in 297

D. Thereafter, on March 31, 2014, the Plaintiff extended a loan to the Defendant at issue.