2. Of the litigation costs, the litigation cost arises between the Plaintiff A and the Defendant Gaman Tax Office.

A. (1) Details of changes in the ownership of the shares of the instant company (hereinafter “instant company”) are indicated as follows. ① On September 5, 2007, Plaintiff B acquired 500 new shares of the instant company from E on April 28, 2008, respectively, 190 shares of the instant company from E, and transferred 4,100 shares of the instant company to Plaintiff C on March 4, 2010, and 2,350 shares of the instant company to Plaintiff C on December 24, 2009, Plaintiff B acquired 50 shares of the instant company from Plaintiff C on March 4, 2010, and transferred 2,350 shares of the instant company to Plaintiff C on March 4, 201, Plaintiff B acquired 50 shares of the instant company from Plaintiff C on March 4, 2010, Plaintiff C acquired 8,600 shares of the instant company from Plaintiff C and Plaintiff C on March 24, 2010.

B. From September 24, 2013 to February 18, 2014, the Director of the Central Tax Office of China issued an investigation of stock change with respect to the instant company from September 24, 2013 to February 18, 2014 and notified the Defendants of the taxation data by deeming that the instant company’s actual shareholders were G and the Plaintiffs were deemed to have obtained title trust with respect to the shares of the instant company. (ii) Defendant Guro Tax Office issued a notice to Plaintiff B of May 12, 2014, of KRW 1,611,930 (including additional taxes) of gift tax on gift on September 5, 2007, and ② of KRW 33,128,270 (including additional taxes) of gift tax on gift on April 28, 2008.

3) On May 13, 2014, the head of the defendant Permitted Tax Office: ① on December 24, 2009, KRW 2,011,698 (including additional taxes), and ② on March 4, 2010, KRW 247,466,760 (including additional taxes) of gift tax on donation.