A. On September 28, 2006, Nonparty D Co., Ltd. (1) sold 6,129,190,000 won in lots and paid KRW 4,290,43,000 out of the sale price to the Korea Land and Housing Corporation (the “Korea Land and Housing Corporation”) on September 28, 2006, the Korea Land and Housing Corporation was merged with the Korea Land and Housing Corporation on October 2009; hereinafter the “Korea Land and Housing Corporation”).

(2) On November 5, 2007, C succeeded to the status of the buyer of the above land from D Association. On December 27, 2007, C entered into a contract for construction work with the non-party 2, 432, 500,000 construction cost and the construction cost, from January 22, 2008 to September 21, 2009, to construct the building with the 4th underground floor and the 12th ground-based neighborhood living facilities (hereinafter “instant building”).

(3) On December 31, 2007, C obtained a loan of KRW 4,500,000 from the bank of Korea Co., Ltd. (hereinafter “Korea Bank”), and paid the remainder of the sale price of the above land to Korea Land and Housing Corporation in full 1,838,757,000 and overdue interest of KRW 60,905,870, but did not complete the registration of ownership transfer due to the completion of land partition.

(4) On January 28, 2008, Defendant One Asset Trust Co., Ltd. (the trade name at the time was “FIE Real Estate Trust,” but thereafter changed to the present trade name through “FIE Trust,” hereinafter) and C’s business of constructing and selling a building on the instant land (hereinafter “instant business”), Defendant One Asset Trust shall own the instant land and the building.