A. The Defendant and D’s sublease contract 1) From around 2005 to around 2005, the Defendant is a general steel structure (refinite) structure (refinite concrete roof) and 4-story car-related facilities (hereinafter “instant building”).

(2) A corporation G (hereinafter referred to as the “instant company”) operating a motor vehicle inspection business, comprehensive maintenance business, etc. at the same time leased from F as its owner.

(2) On May 19, 2010, the Defendant concluded a sub-lease contract with the effect that the 3, 4, and rooftop of the instant building will be sub-leaseed by setting the deposit amount of KRW 200 million, monthly rent of KRW 16 million, and the sublease period from June 20, 2010 to June 20, 2014.

(B) No. 1 and 2 (hereinafter “the first sub-lease contract”), and according to the name between the parties, among the instant buildings, the part of the sub-lease object is “the fourth floor maintenance shop” and the remaining parts of the instant company’s own business place are “the second floor maintenance inspection office”). 3) Meanwhile, D used the instant company’s business registration name in operating the fourth floor maintenance office. In order to settle tax issues related thereto, D stipulated the following special agreement (hereinafter “the first special agreement”).

The “sub-party” refers to the “Defendant”, and the sub-lessee refers to the “D” respectively. [Article 1 of the Special Terms and Conditions of the Sub-lease Agreement] The sub-party shall allow the sub-party to use the business registration of a motor vehicle maintenance factory registered in the previous real estate sub-lease, and the sub-lessee shall bear all the taxes and public charges, including the subsequent tax accounts. (The details of the tax to be imposed)

1. Value-added tax equivalent to 10% of a tax invoice or card generated;

2. Corporate tax equivalent to 5% of the sales.

3. Card fees generated.

4.There are various fees and expenses (including national pension, medical insurance, and industrial accident insurance) notified to the operation of the sub-lease. The sub-lease shall be the passbook used by the sub-lessee (National Bank H and the Industrial Accident Insurance Bank).