1. The Defendant’s disposition of imposition of gift tax of KRW 27,565,490 against the Plaintiff on February 9, 2012 shall be revoked.

2. The costs of lawsuit shall be.

Details of the disposition

On March 30, 2009, the Plaintiff was appointed as an internal director of the Incorporated Agricultural Company B (Representative C; hereinafter “B”) and resigned on January 11, 201.

B’s capital increase 1) As of December 31, 2008, the shareholders and their shareholding ratio as of December 31, 2008 are as follows. The shareholders’ name CDD E D E 3,500 shares 1,000 shares 1,000 shares 50 shares 1,000 shares 40 shares 10,000 shares 10% 35% shares 10% 10% shares 10% shares 2) B offered capital increase 3 times in 2009 (hereinafter each “the first capital increase,” and the contents are as follows.

(2) On April 27, 2009, 40,000 5,00 2,000,000 2,000 ,000 ,000 ,000 ,000 ,00 30,000 on April 29 (Secondary), 40,000 5,00 30,000 60,000 30,000 640,00 640,000 636,00 64,000 6,000 7,000 64,00 6,00 7,00 6,00 6,000 6,06, 204, 206, 30,000 6,06, 20,000 6,06, 204, 206, 360,000 shares issued by the Plaintiff’s 6.