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

A. The Plaintiff Co., Ltd. (hereinafter “Plaintiff Co., Ltd.”) is a company with the purpose of golf car rental and sales, etc., and the Plaintiff Co., Ltd. is a representative director of the Plaintiff Co., Ltd. and a person engaged in the business of wholesale of golf course costs and real estate admission in the trade name “C

B. From April 12, 2005 to May 24, 2005, the director of the Seoul Regional Tax Office of the Defendant’s Seoul Regional Tax Office (hereinafter “the first tax investigation”) revealed the following facts: (a) the investigation type of corporate tax on the Plaintiff Company’s 2001 to May 24, 2003 and global income tax on the Plaintiff B in the taxable period of 2001 to 2003 (hereinafter “the first tax investigation”) constitutes a general consolidated investigation. As a result, the Plaintiff Company’s investigation conducted a tax investigation on global income tax on the Plaintiff Company’s 201 to 2003.

The defendant notified the plaintiff company of such taxation data from the director of the Seoul Regional Tax Office, determined and notified the plaintiff company of the corporate tax of 460,374,000 won and the value-added tax of 50,403,00 won and the income tax of 310,291,000 won and value-added tax of 37,170,000 won for the taxable period from 200 to 2003.

C. After that, on August 30, 2010, the director of the Seoul Regional Tax Office commenced a tax investigation on the corporate tax for the business year 2006 of Plaintiff Company and the income tax for the taxable period from Plaintiff B in 2005 to 2009 (hereinafter “the second tax investigation”) (hereinafter “the second tax investigation”) constitutes a general consolidated investigation;

In the second tax investigation process, the plaintiffs discovered the fact that the plaintiffs received an amount of money (14 billion won of the plaintiff company, B3 billion won of the plaintiff company) from D or E and on the ground that the financial transaction was connected to other taxable periods, the investigation period of corporate tax against the plaintiff company on October 6, 2010 is 2007 to 2009 and the global income tax against the plaintiff B.