A. On March 2003, the Defendant purchased 2,000 shares of the Hart (hereinafter “the instant shares”) from the network D (hereinafter “the network”) held by the deceased at the time of the purchase of KRW 10,000 at the face value at KRW 10,00,00,000, when working as the main employees of the Hart branch of the Hart Co., Ltd. (hereinafter “Lart”).

At this time, the defendant suspended the transfer of title to the shares of this case and had the deceased continue to manage the shares.

Meanwhile, as seen above, at the time the Defendant paid the Deceased the purchase price of the instant shares, the value per share issued by Hart was KRW 10,000, total number of KRW 1,364,713, but the value per share was 5,000, total number of KRW 2,729,426, around April 2004.

(The amount of capital before and after the above division is equal). (b)

Around April 2005, Hart was merged by and merged with the Hong Kong AEP, a private equity fund, and during that process, Hart’s shares were sold in public in KRW 340,000 per share, and the share price was deposited to shareholders listed in the Hart’s register at that time.

Accordingly, the Deceased shall be the same month.

6. A total of KRW 6,120,000 (18,000 x 340,000) in total as a share price for Hart shares held by Hart shares held in its name, including the instant shares, was received, and a total of KRW 310,00,000 (hereinafter “the instant money”) was paid to the Defendant from June to April 2010.

C. On February 2, 2012, the Defendant terminated the title trust of the instant shares by serving a copy of the complaint on the Deceased as the Daejeon District Court 2012Gahap5005, excluding KRW 310,000,000 (2,000 x 340,000) of the price of the instant shares publicly sold.