1.(a)

On September 6, 2013, the head of Dongjak District Tax Office levied penalty tax of KRW 16,761,230 on Plaintiff A for the gift tax of KRW 205.

1. Details of the disposition;

A. The plaintiffs' status 1) E Co., Ltd. (hereinafter "the company of this case").

(2) On December 29, 1992, the Plaintiff Company F was established with the trade name of “F” and changed on December 23, 2009, and was engaged in construction civil engineering, electrical equipment, fire-fighting systems, and design, supervision, etc. of construction works. (2) around May 2006, the Plaintiff Company A entered the instant company and retired from the company around July 201, while serving as a director, etc., and the Plaintiff Company B was employed as a member by July 2009 while engaging in design management work for around March 2006.

The plaintiff C retired from office in December 1992 and worked as a director from March 1998 to July 2009 (the representative director from June 2005 to June 2009). The plaintiff D worked as the representative director from July 2009 to April 201 and retired from office in December 201.

B. 1) G actually owns all 62,00 shares issued by the instant company from the time when the instant company was established. However, the name of the instant company’s shares was changed in the name of its executive officers and employees, including the Plaintiffs, and the details of the change are the same as the details of the change in the E-ownership of the instant company. 2) Plaintiff A and B are children of G, and Plaintiff C is a kin of G.

C. In the first disposition of gift tax, among the acquisition of shares for the shares of the instant company, the head of Dongjak Tax Office shall acquire shares of the Plaintiff on December 31, 2005, May 11, 2006, August 21, 2009, August 1, 201, 2010, the transferee of the instant company by the Plaintiff A, and the head of Songpa Tax Office prior to the rectification, May 11, 2006, the transferee by the Plaintiff Samsung Tax Office; the head of Nam Tax Office on May 11, 2006, the transferee by the Plaintiff Samsung Tax Office; the head of Nam Tax Office on July 1, 2009, the transferee by the Plaintiff Samsung Tax Office on August 21, 2009, and each share acquisition by the Plaintiff due to each share acquisition limit (hereinafter collectively collectively referred to as “share acquisition limit”).