2. The costs of appeal shall be principal lawsuit and counterclaim.

A. A. On July 2007, the Defendant entered the factory site in C Co., Ltd (hereinafter “C”) in which the Plaintiff was the representative director.

B. On November 1, 2009, the Defendant entered into a sales contract for all of the equipment and fixtures of an automobile maintenance factory located in the Dong-gu, Busan (hereinafter “instant factory”) (hereinafter “instant sales contract”) with the Plaintiff, and paid KRW 100,000,000 on the same day the down payment. The main contents of the instant sales contract are as follows.

C Sales Contract

1. Indication of a maintenance factory;

(a) Major action: C located in Busan Dong-gu E;

(b) Indications: All the equipment, machinery, tools and office fixtures used by C, and all the rights to operate a motor vehicle maintenance plant;

2. Details of a contract: 510,000,000 won: The buyer shall acquire the right to lease on a deposit basis.

Article 3:Methods of Payment:

(a) Contract deposit of 100,000,000 won;

(b) Balance 410,000,000 won: The remainder shall be paid at the minimum of 10,000,000 won per month to the seller on the 30th day of each month, and paid in full over three years (36 months) with the limit of 3 years (36 months); and

Article 5: Interest shall be calculated on one copy of a month of the balance, and the amount paid on the basis of the payment shall be paid on the 30th day of each month after deducting the amount paid.

Written Confirmation 71,200,000

1. On May 14, 2010, the Defendant promised on May 14, 201 to borrow from the Plaintiff and implement the following provisions:

(a) The principal repayment period: It shall be repaid equally for seven months from June 2011;

(b) Method of payment of interest: Interest shall be paid from May 2010 until December 2012, 200 won as of the end of each month;

(c) Method of performance of obligations: to repay to the creditor’s deposit account (F) the money;

C. On May 14, 2010, the Defendant paid and accepted the remainder of the instant sales contract on behalf of the Plaintiff or C, and the Defendant’s loan and credit payment obligations, etc.