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

A. The Plaintiff is in office as a professor of C University Accounting. The Defendant obtained a doctorate from around 2003 to February 2005 with the Plaintiff’s instruction and serves as a professor of D University Business Management.

B. The Seoul Southern District Court 2014Ga234289 and 2016Na61349 of the same court (hereinafter “the instant case 1 case”) 1) The Plaintiff, from around 2004, prepared a demonstration model (statistical analysis model) with respect to the empirical studies on the contents of accounting variables such as excess profit during the previous period and other information not reflected in accounting variables, and developed a new demonstration model (statistical analysis model) with the Plaintiff’s future excess profit ratio of the listed company in the current and past four years, which is related to the investment ratio of fixed business assets in the current and past four years. In other words, the Plaintiff prepared a new installation, and developed a new demonstration model (statistical analysis model) to analyze the excess profit in the previous year. 2) The Plaintiff provided the following empirical analysis model (statistical analysis model) to the Defendant on May 2005.

3. As above, the Plaintiff was transferred the statistical analysis value from the Defendant on August 2005 to Nonparty H as a co-owner around August 2005, and the future excess profit ratio of listed companies in Korea to listed companies in Korea is related to the investment ratio and quantity of fixed business assets in the current and past four years.