2. The costs of lawsuit shall be borne by the Plaintiff.

A. A. On April 17, 2007, B Co., Ltd. (1) a KOSDAQ-listed corporation (hereinafter “B”) adopted a resolution to issue new shares to the effect that “The board of directors held 10,000,000 shares of registered common shares (e.g., face value: 500 won) are to be paid for new shares to shareholders.”

(2) On May 28, 2007, Article 57(2)1 of the Regulations on Issuance and Public Disclosure, etc. of Securities (amended by the Financial Supervisory Commission No. 2005-18, Apr. 27, 2005; hereinafter the “Rules on Issuance of Securities”) (hereinafter “Rules on Issuance of Securities”) applied a discount rate of 10% to the value calculated under Article 57(2)1, and the issue value per share was determined as 4,440 won.

In accordance with the resolution of the board of directors on June 4, 2007, the Plaintiff accepted the forfeited share of KRW 745,267 and KRW 747,729 per share of KRW 4,440 per share.

(2) On June 5, 2007, B held a board of directors and passed a resolution that “the Plaintiff shall provide a third party’s capital increase with capital increase.” On June 28, 2007, B passed a resolution on the following: “The case of partial change in the number of the third party capital increase to receive capital increase.”

(2) The Plaintiff 1,870,000 shares issued at the rate of 1,00 shares issued at the rate of 1,440 won (which shall be 10%, and shall be 1,818,139 shares issued at the rate of 1,00 shares issued at the rate of 10%). The Plaintiff 1,870, B40 shares at the rate of 1,00 shares and the number of shares allocated at the rate of 1,440 shares issued at the rate of 1,00 shares issued at the rate of 1,818,139 shares issued at the rate of 2,00 shares.

B. (1) The director of the Seoul Regional Tax Office shall conduct a tax investigation with respect to the Plaintiff from March 8, 2010 to July 3, 2010, and the Defendant’s “Inheritance Tax and Gift Tax Act” was amended by Act No. 8828, Dec. 31, 2007; and