A. (1) New Housing Construction Co., Ltd. (hereinafter “New Housing Construction”) concluded a contract for the instant new apartment construction work on November 30, 2006 with the construction cost of KRW 5,260,000,000 for the construction cost of the instant apartment construction on the land outside D and nine parcels of land at Changwon-si (hereinafter “instant apartment”).

(2) On December 22, 2006, Exemplary Construction subcontracted the construction cost of KRW 400,000,000 to F Co., Ltd. (hereinafter “F”).

(3) In order to secure the claim for construction cost on September 7, 2007, 24 households (102, 103, 104, 203, 301, 302, 303, 404, 402, 403, 403, 404, 404, 501, 502, 603, 604, 604, 701, 801, 902, 1301, 1303, 1304, 1401, and 1504) among the instant apartment owned by the new housing construction.

(4) Around June 9, 2009, F completed the aforementioned facility works.

On the other hand, C as the largest shareholder of F, paid approximately KRW 300,000,000 to F. On the other hand, on December 31, 2009, F had an additional construction cost of KRW 50,000,000 in addition to the construction cost of KRW 400,000,000 under the above facility contract, and C transferred to C the claim for the construction cost of KRW 450,000,000 for this good construction. Around August 23, 2010, F notified the transfer thereof.

(5) On April 15, 2010, the 24 households of this case, which completed the registration of provisional disposition on April 15, 2010, completed the registration of ownership transfer under the name of e-mail construction due to payment in kind as of April 5, 2010. On the same day, 20 households, excluding 501, 701, 902 and 1303 among the above 24 households, have completed the registration of ownership transfer under the name of G (hereinafter “G”) due to sale as of April 6, 2010, and 501, 701, 701.