A. D Co., Ltd. (hereinafter “C”)’s shareholders were 13,500 shares, E were 115,90 shares, F were 58,600 shares, and G were 33,000 shares of H, I, J, and K (hereinafter “H, etc.”) on January 2, 2009 with each of the above shares to transfer 21,00 shares to H 88,40 shares, I, J, and K respectively (hereinafter “instant sales contract”), and the transfer was made in the name of H, etc. in the shareholder registry of the said company.

B. On January 2, 2009, D Co., Ltd. (hereinafter “L”) had a shareholder of L Co., Ltd. (hereinafter “L”) concluded a share purchase agreement with H to assign 52,000 shares of the above 130,00 shares to H, i, J, and K each of the above 26,00 shares, while holding 65,00 shares of L Co., Ltd. (hereinafter “the instant sales agreement”), and entered into a change in the name of H, etc. in the shareholder registry of the above company.

C. Since August 5, 2010, J and K concluded each share purchase contract with each of the 33,150 shares (10,000 shares per share) to the Plaintiffs, and H concluded each share purchase contract with each of the 19,500 shares (10,000 won per share) to the Plaintiffs on the same day, and accordingly, transfer each of the 195,000 shares (10,000 won per share) to each of the 195,000 shares (33,150 shares, and 19,50 shares each of the 19,50 shares (hereinafter “instant shares”) under the name of the Plaintiffs.

Daegu regional tax office conducted a tax investigation of C and L (hereinafter “instant tax investigation”) on March 15, 2012 to April 11, 2012, and thereafter, on August 5, 2010, the Plaintiffs’ future entry into a transfer of ownership on August 5, 2010 should return the instant shares to E, F, and G (hereinafter “E, etc.”) due to nonperformance of obligation, such as H, etc.