1. The Director of the Mapo Tax Office shall grant the gift tax, 2012, or the gift tax, 99,063, granted to the Plaintiff on January 6, 2016.

1. Details of the disposition;

A. Plaintiff A is the representative director of Plaintiff B (hereinafter “Plaintiff”) and the Plaintiff Company is a company that is engaged in the Plaintiff’s clothes export business, etc., and major customers are a large clothes company in Japan, which is a Party C (the Plaintiff’s husband, who is the Plaintiff A’s husband, is the Plaintiff’s husband) representative.

B. On February 13, 2012, Plaintiff A opened a borrowed account in the name of G (the Plaintiff’s form as the husband of Plaintiff A or H, who is the husband of Canadian), I, and J at the F point of Han Bank, a major trading bank.

Each account has been deposited with money as shown below [Attachment 1].

[Attachment 1] Non-fixed G (one K) with the amount of money deposited in the name of the account holder (one account) on February 13, 2012, KRW 562,408,502 deposited on February 13, 2012, the partial amount of KRW 562,408,502 deposited on February 13, 2012 (one L) of KRW 1,972,00,000 in the aggregate of KRW 1,972,00,000 on February 13, 2012

C. On January 6, 2016, the head of Mapo Tax Office: (a) deemed that the Plaintiff donated KRW 1,972,010,549 deposited in each borrowed account to the Plaintiff’s name account; and (b) imposed the Plaintiff’s imposition of KRW 99,063,240 (including additional taxes) of the gift tax in 2012 on the Plaintiff.

(hereinafter “Imposition of gift tax of this case”) D.

Meanwhile, the head of Mapo Tax Office: (a) deemed that KRW 74,056,715 of the details of the loss denial statement (attached Form 2) processed by the Plaintiff Company as deductible expenses, transportation expenses, sample expenses, and expendable goods expenses in calculating corporate tax from the business year to the business year to which 2013 reverts; (b) deemed that the Plaintiff Company was expenses for private use; and (c) imposed corporate tax of KRW 2,990,720 (including additional tax) on January 4, 2011; (d) imposed corporate tax of KRW 1,775,340 (including additional tax) on the Plaintiff Company for the imposition of corporate tax of KRW 1,775,340 (including additional tax) in 2012; and (e) the head of the Seoul Regional Tax Office notified the Plaintiff Company of the change in the amount of income on January 4, 2016 (attached Form 1).

hereinafter “Notice of Changes in Each Income Amount of this case”.