1. On November 16, 2013, the director of the tax office of South Korea shall vest in the Bank of Korea in the year 2013.

1. Details of the disposition;

A. (1) On November 26, 2013, the director of the Seoul Southern District Tax Office imposed on the Plaintiff Industrial Bank of Korea comprehensive real estate holding tax in June 1, 2013, KRW 2,644,391,290 for comprehensive real estate holding tax for the year 2013 and KRW 528,878,250 for special rural development tax for the real estate held by the Plaintiff Industrial Bank of Korea (hereinafter “instant disposition”).

(2) Since the head of the tax office’s office’s disposition of this case’s global real estate tax (amended by Act No. 9273 of Dec. 26, 2008) maintained the same contents as to the issue of this case, in calculating the amount of comprehensive real estate tax pursuant to Articles 9(3), 14(3) and (6) of the Comprehensive Real Estate Tax Act (amended by Presidential Decree No. 21293 of Feb. 4, 2009), in calculating the deducted amount of property tax, the head of the tax office’s office’s disposition of this case’s imposition of comprehensive real estate tax (amended by Act No. 9273 of Dec. 26, 2008, hereinafter “amended by the Enforcement Decree”) maintained the same contents as to the issue of this case’s disposition. Thus, the Enforcement Rule of the Gross Real Estate Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 102 of Sep. 23, 2009; hereinafter “amended Enforcement Rule”).

) The method of preparation in attached Form 3 (Attachment 3) prescribed in Article 5(2) [Attachment 3] x the fair market price ratio of comprehensive real estate holding tax x the fair market price ratio of property tax x the fair market price ratio of property tax x the standard tax rate of property tax.

B. Disposition 1 against the Plaintiff, Busan Bank, Inc. (hereinafter “Plaintiff Busan Bank”)

On December 15, 2010, the head of Busan District Tax Office reported and paid KRW 379,335,600 of the comprehensive real estate holding tax for the year 2010, and KRW 75,867,120 of the special rural development tax for the real estate held as of June 1, 2010, which is the assessment basis date of the comprehensive real estate holding tax for the year 2010 to the head of Busan District Tax Office. 2) The Plaintiff Bank reported and paid the real estate holding tax for the year 2010.