A. On June 2010, A Co., Ltd. (hereinafter “A”) entered the ratio of equity capital to the Bank for International Settlements (BIS) standards -7.27%, and the management status has rapidly deteriorated. At that time, a limited liability company (A) promoted the sale of various non-performing loans held by A for business normalization.

B. A, one of the non-performing claims previously held at the time, concluded a loan agreement of approximately KRW 8.7 billion with J (including interest, etc.; hereinafter “the instant non-performing loan”). As a security, A, with respect to the parcel of land 259 square meters, including 223 square meters in Gwangju-si, the maximum debt amount of KRW 11.4 billion, shall be transferred to I (hereinafter “I”) for KRW 7.7 billion, and on September 30, 2010, A entered into a credit transfer agreement with I on the instant non-performing loan (hereinafter “the instant non-performing loan agreement”). The main contents are as follows.

Section 1 (Agreement on Assignment and Acquisition of Claim and Transfer) (2) A (referring to A) shall transfer this case to B (I) and shall transfer to B any right related to security.

Article 2 (Amount of Claim Transfer and Receipt) The amount of claim transfer and takeover shall be KRW 7.67 billion.

Article 10 (Matters of Special Agreement) (1) (hereinafter referred to as "the Special Agreement") (hereinafter referred to as "the Special Agreement") shall enforce the collection expenses of claims (referring to non-performing loans of this case) in the attached Form List of Bonds transferred from A as follows:

(1) Actual expenses invested by Eul (TX, management and operation expenses, management expenses, legal expenses, etc., interest paid in advance by Eul, and other expenses acknowledged by Eul)

(3) This Agreement shall prevail over any other agreement relating to this case.

(4) A shall actively cooperate in the process of recovery of claims by B.

Article 11 (Effect of Contract) This Agreement shall be effective.