A. 1 The parties’ status 1) Plaintiff (a “stock company E” before the mutual change was made on June 22, 2018, but is not classified but collectively “Plaintiff”.

(B) The purpose of the Act is to arrange and broker export and import of foodstuffs, machinery, electronics, fiber, pharmaceutical products, general miscellaneous articles, etc., and B Co., Ltd. (hereinafter “B Co., Ltd.”) and B Co., Ltd. (hereinafter “B Co., Ltd.”) prior to the commencement of rehabilitation procedures and B Co., Ltd.,

(2) On March 7, 2018, a decision of commencing rehabilitation procedures was rendered on November 8, 2019, prior to the conclusion of pleadings in the instant case, to which C, the representative director of the company, was appointed as the custodian, and thereby rendered a decision of completing rehabilitation procedures on November 8, 2019.

(Seoul Rehabilitation Court 2018 Gohap10041).(b)

Even if the Plaintiff and the Defendant’s acquisition of trademark rights, etc. also enter into a contract, the Plaintiff and the Defendant will take over all of the export contracts with the business partners who purchase “F” trademark rights and “F” products, and conclude the following contracts:

Article 1 (Subject Matter of Transfer)

1. F trademark rights listed in the attached Tables 1 and 2;

2. A contract for export with the Plaintiff’s fish;

3.Paragraph 1 and 2 of the preceding paragraph are referred to as "business rights" for convenience.

Article 2 (Reference Date for Acquisition) The reference date for acquisition shall be September 21, 2016.

Article 3 (Determination of Price for Transfer Price)

1. The purchase price shall be one billion won (excluding value-added tax) and shall be offset against the defendant's claim;

2. The price of acquisition by transfer after an evaluation of an accounting firm recognized by both parties shall be calculated as the evaluation amount;

Article 4 (Delivery of Objects)

1. On September 21, 2016, the Plaintiff shall also deliver the subject matter of business takeover to the Defendant, and shall also submit a description of the subject matter of business takeover.

2. The plaintiff and the defendant shall determine the amount of the property and liabilities of the object of delivery under mutual agreement after taking the confirmation procedure for the object of delivery.

3. All rights on the business as of the above date of delivery.