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

A. The Plaintiffs are married and wife. The Plaintiff owned 10,00 common shares of Samsung Electronic Co., Ltd. (hereinafter “ Samsung Electronic”), which is a listed corporation, in 209, sold 3,150 common shares of Samsung Electronic Co., Ltd., 7,800, 7,517 common shares of Samsung Electronic Co., Ltd. in 2010, 10,242 common shares of Samsung Electronic Co., Ltd., 3,387, 3,335 common shares of Samsung Electronic Co., Ltd., 4,151 shares in the securities exchange in 2012. The Plaintiff sold 34,34,140 common shares of Samsung Electronic Co., Ltd., Ltd., in the securities exchange in 2012.

The Plaintiffs did not report the transfer income tax due to their transfer.

B. According to the records of the Board of Audit and Inspection, around June 2013, the Defendant instructed the Plaintiffs to pay the transfer income tax on the following grounds: (a) if both the shares of the Plaintiffs who are married couple and the shares of the Plaintiff A or the shares of Plaintiff A and C pursuant to Article 157(4)2 of the Enforcement Decree of the Income Tax Act are added, the Plaintiffs

C. Accordingly, on July 15, 2013, Plaintiff A included capital gains tax of KRW 1,109,368,147 (including additional tax of KRW 410,776,741) for transfer income tax of KRW 1,132,841,355 (including additional tax of KRW 365,350,386), including income from transfer of stocks other than Samsung Electronic Shares for transfer income tax of KRW 294,731,983 (including additional tax of KRW 77,359,628), capital gains tax of KRW 257,89,62 (including additional tax of KRW 368,628) for transfer of stocks other than Samsung Electronic Shares for transfer income tax of KRW 209, KRW 2013, KRW 257, KRW 2081, KRW 3681, KRW 287, KRW 2881, KRW 2087, KRW 2863816,287).367

The defendant shall transfer income tax on the plaintiff A around April 25, 2014.