On December 28, 2007, the Plaintiff acquired KRW 35,710,00 total of KRW 4,99,40,000 from the National Pension Service 05-5 Venture Business Association, etc. (hereinafter “C”), which was issued by B, from among the 195,710 shares issued by B (hereinafter “B”), as the representative director of B, KRW 94,640 (48.3% of total issued shares).

On January 25, 2008, the Plaintiff transferred 44,060 common share shares to C on January 25, 2008, 5,091 share of converted redemption to D, and 5,091 share of converted redemption to D, and February 25, 2008, to E Co., Ltd. (hereinafter “E”; hereinafter collectively collectively referred to as “the transferee of the instant shares”), for each transfer of 4,060 share of common share (hereinafter referred to as “transfer of shares”).

B On February 20, 2008, the board of directors was held to decide to convert the above 35,710 shares of the 35,710 shares of the 35,710 shares of the 35,59 shares of the 35,59 shares of the 280,59 shares of the 200,00 shares of the 35,710 shares of the 35,710 shares of the 200,59 shares of the 36,239 shares of the 36,

Accordingly, after the conversion of shares that the Plaintiff transferred to the transferee of the instant shares, the shares were common shares of 130,299 shares (=46,239 shares 40,000 shares, hereinafter “instant shares”).

The Plaintiff reported and paid KRW 379,303,318,318 of the transfer income tax of the instant shares by paying the acquisition value to KRW 5,536,70 (= KRW 5,536,70,760,000) as KRW 4,712,740,00, E 407,207, and KRW 27,683,530, and necessary expenses to KRW 27,683,530, and tax base to KRW 3,752,223,870 (= KRW 5,536,707,400 - KRW 1,756,80,000 - KRW 27,683,530).

Meanwhile, on October 8, 2008, G, a shareholder of the Plaintiff and E and the actual representative, is the case in which “the number of stocks subject to investment in kind” in the following table is invested in kind.