2. Each of the plaintiffs' remaining claims.

A. As of June 30, 2010 and December 31, 2010, the Plaintiffs hold 2,60,000 shares issued by Co., Ltd. (hereinafter “E”) engaging in construction business in Gwangju-si (hereinafter “E”) (Plaintiff A: 518,70 shares (19.95 percent shares), Plaintiff B: 2,074,80 shares (78.80 percent shares), Plaintiff C: 6,50 shares (0%).

B. As a result of the corporate tax integration investigation into E, the director of the Central Regional Tax Office of Jungbu Regional Tax Office: (a) found that E owned four single-unit houses newly constructed on the ground of 660 square meters of F forest land in Gwangju City, 660 square meters of G forest land, 660 square meters of H forest land, 660 square meters of forest land, and 640 square meters of I forest land, and (b) notified the Defendant thereof.

C. On April 15, 2013, the Defendant issued a notice of correction of the value-added tax amounting to KRW 44,779,850 (including additional tax), and value-added tax amounting to two years in 2010 (including additional tax), on the ground that the Defendant’s donation to Plaintiff B’s children for the key housing owned by E constitutes the supply of goods subject to value-added tax, but, on the other hand, E was delinquent.

Accordingly, pursuant to Article 39 subparagraph 2 of the former Framework Act on National Taxes (amended by Act No. 12848, Dec. 23, 2014; hereinafter the same) on September 18, 2014, the Defendant: (a) designated the Plaintiffs as the oligopolistic shareholder E as the secondary taxpayer; and (b) notified the Plaintiffs to pay each of the above value-added taxes (including additional taxes) in installments at the investment share ratio as follows; and (c) “Additional tax portion” refers to each of the instant additional taxes; and (d) “the remainder of the value-added tax other than each of the instant additional charges” is referred to as “each of the instant dispositions.

Serial Nos. 8,933,580 1,983,210 10,916.