2. The costs of lawsuit are assessed against the plaintiffs.

A. The plaintiffs purchase the pertinent shares of the pertinent real estate as the purchase price and completed the registration of transfer of ownership on the relevant date, etc., as stated in the "Seoul Seongbuk-gu" Seoul, "purchase Time," "Purchase Price," "Registration Date," and "Shares" (hereinafter referred to as "acquisition Real Estate" in the same list) in the attached list 1 list.

B. According to Article 11(1)8 of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”), the Plaintiffs acquired a house with a value exceeding KRW 900 million at the time of acquisition in the case of Plaintiff C and D, and acquired a house with a value exceeding KRW 30 million exceeding KRW 600,000,000,000 and KRW 90,000,000,000 in the case of Plaintiff A, B, E, and F, and calculated by applying the respective tax rates of 20/1,00,00 and the “acquisition tax” column of the attached Table 3, which is calculated by applying the respective tax rates of 20/1,00,00, and the “educational tax” column of the attached Tables 2 and 3, which refers to the local education tax.

C. On September 3, 2015, in determining the acquisition tax rate for each of the instant real estate, the Plaintiffs’ acquisition value shall be based on their shares of co-ownership at the time of acquisition. The Plaintiffs’ acquisition value shall be as indicated in the “tax base” column in the attached Table 2 list, and shall be subject to the respective tax rate of 10/1,000 for each of the Plaintiffs. As such, only the amount indicated in the “tax amount to be paid” column in the attached Table 2 list should be paid. The Plaintiffs’ initial return constitutes an excessive return, and thus, the amount indicated in the “tax amount to be refunded” column in the attached Table 3 list should be refunded.