A. The Defendants imposed comprehensive real estate tax and special tax for rural development in 2009 on the relevant Plaintiffs indicated in the separate disposition list in attached Form 3, and rejected the relevant Plaintiffs’ request for reduction or correction on each disposition date from No. 5 to No. 9 of the same list.

B. On January 3, 2013, Plaintiff Ringle Shopping Co., Ltd. merged with Lingleon Co., Ltd., and Plaintiff Han Bank Co., Ltd. (formerly changed: Han Bank Co., Ltd.) merged Han Bank on September 1, 2015, and took over each of the instant lawsuits.

[Attachment 1 and 2: Plaintiff 1 and 2, and Plaintiff 9 indicated in [Attachment 1 and 7] to avoid confusion, and Plaintiff 9 indicated in [Attachment 1 and 7] are indicated as “One Bank of Korea (SAB)” in the same list, instead of distinguishing before and after merger.

In calculating the amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax pursuant to Articles 9(3), 14(3) and (6) of the former Comprehensive Real Estate Holding Tax Act (amended by Act No. 10221, Mar. 31, 2010; hereinafter “amended Act”), the Defendants shall determine the amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax pursuant to Articles 9(3), 14(3) and (6) of the former Enforcement Decree of the Comprehensive Real Estate Holding Tax Act (amended by Presidential Decree No. 22813, Mar. 31, 2011; hereinafter “Enforcement Decree of the amended Act”), as stipulated in Articles 4-2, 5-3(1) and (2) of the former Enforcement Decree of the Comprehensive Real Estate Holding Tax Act (amended by Presidential Decree No. 22813, Sep. 23, 2009); the method of “the amount equivalent to property tax to be calculated as the standard tax rate of property tax on housing or aggregate aggregate aggregate taxation.”

(2) The Guidelines for Preparation (hereinafter referred to as “Guidelines for Preparation”) in attached Form 3(2).

(b).