1. All lawsuits filed by plaintiffs B and C shall be dismissed.

2. On July 2, 2012, the Defendant filed against Plaintiff A on July 2, 2004.

1. Details of the disposition;

A. The Plaintiff Company A (hereinafter “Plaintiff Company”) purchased and exported gold bullion 195kg (hereinafter “instant gold bullion”) equivalent to the supply price of KRW 2,865,480,000 from three purchasing places, such as the Cash Company, Jins, Co., Ltd., Ltd., and A/or C/L, during the first taxable period of value added tax in 2004, and then received tax invoices equivalent to the above purchase price, and filed a value added tax return after deducting the input tax amount of KRW 286,548,00 from the output tax amount.

B. The Defendant conducted a value-added tax investigation with respect to the Plaintiff Company, and notified the Plaintiff Company of the correction of KRW 560,373,260 on July 2, 2012, by deeming that the Plaintiff Company received illegally deduction and refund of the relevant input tax amount by being supplied with gold bullion produced by a heavy carbon company using the fact that the zero-rate tax rate is applied to the export of gold bullion under the Value-Added Tax Act and the input tax amount is refunded accordingly, and that the relevant input tax amount was deducted and refunded; and that the Plaintiff Company received the input tax deduction by fraud or other unlawful means.

(hereinafter referred to as "the imposition of value-added tax of this case")

However, the Plaintiff Company did not pay the above value-added tax, and the Defendant determined that the assets of the Plaintiff Company are insufficient to cover the delinquent tax amount, and the Plaintiff B and C, each of which held 70% and 10% of the shares of the Plaintiff Company, were designated as the secondary taxpayer on August 20, 2012, notified the Plaintiff B of KRW 408,736,230, and KRW 58,390,870 (the increased amount was added to the amount stated in the written complaint’s claim) against the Plaintiff C according to the above shares.

Plaintiff

The company is the value-added tax of this case.