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

A. The relevant Plaintiff is a company that acts as an agent for the filing of a tax return and as an agent for the captain, and Defendant C is the wife of F Accounting Officer (Death) who operated the tax accounting corporation E (hereinafter “instant business establishment”) in Yeongdeungpo-gu Seoul Metropolitan Government D and 641.

Defendant B, as the chief secretary of the instant workplace, was working at the Plaintiff’s Yeongdeungpo Branch by November 30, 2016 as follows.

B. As of the date of the instant transfer contract and the date of the instant transfer contract, Article 2 (Succession to Business), as of the date of the instant transfer contract and the date of the instant transfer transaction, the transaction continues to be guaranteed by B, and Gap’s entire tax accountant business shall be accepted under the responsibility of B with respect to the entire tax accountant business.

Provided, That the whole taxes and public charges (including national taxes and local taxes) incurred before the date of business acquisition shall be responsible for A.

Article 3 (Transfer and Receipt Assets and Record Date) B is to take over the number of entries and the number of reports filed by Gap as of March 12, 2016.

(Provided, That under Article 3, Article 4 (Exclusion from Account Sales for which six or more months have elapsed) - The first intermediate payment is KRW 300,000,000, corporate adjustment fees of KRW 25,000,000, and KRW 8,000,000, including KRW 333,000,000, and KRW 833,984,000,000, which is retirement pay - The first intermediate payment is KRW 30,000 ( March 12, 2016): 169,016,000 ( March 18, 2016) - The second intermediate payment is KRW 20,00,000, KRW 200 (30,000,00,000).

Article 5 (Employees) A shall be newly employed for all the employees of A.

Article 6 (Effect of Transfer and Receipt) In principle, this Agreement shall take effect on March 21, 2016.

Article 7 (Cooperation Obligations) A shall actively cooperate in carrying out all the procedures following the acquisition of the business by transfer of B.

Article 9 (Other) (1) This business transfer and takeover contract.