1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On August 17, 2007, the KOSDAQ-registered Association Camp Sims Co., Ltd. (hereinafter “cams”) held a board of directors meeting, and publicly announced the resolution to issue new shares to KRW 16,000,000 per registered ordinary share to KRW 2,250 per share in a third-party allotment method. On September 14, 2007, the board of directors again held a meeting and passed a resolution to change the contents and schedule with a certain person subject to new shares allotment, and then offered new shares offering as a result, on October 10, 2007.

B. On October 10, 2007, the Plaintiff participated in the above subscription for new shares and paid the same day shares, and acquired 444,444 shares.

C. On December 9, 2010, the Board of Audit and Inspection: (a) deemed that camping and 32 persons, including the Plaintiff, engaged in capital increase with equitable shares following the third party allocation; (b) notified the director of the competent tax office of South Incheon National Tax Service of the imposition of gift tax by deeming the acquisition price of new shares and the appraisal price difference under the Inheritance Tax and Gift Tax Act as the donation of profits from capital increase.

Article 39 (1) 1 (c) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828 of Dec. 31, 2007).

Subject to the premise that the appraised value per share of the above shares calculated pursuant to Article 29(3)1 of the Enforcement Decree of the same Act is KRW 4,840,00, the Plaintiff acquired the above shares at a low price equivalent to KRW 2,590 (=4,840 - 2,250), thereby gaining profits equivalent to KRW 1,151,109,960 through capital increase, and notified the Defendant of the same content of taxation data.

E. According to the above notification, the Defendant imposed a gift tax of KRW 290,525,682 (including additional taxes) on the Plaintiff on October 10, 2007, on April 1, 2011.

(f) The Plaintiff is dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on September 16, 201, and the Tax Tribunal filed a request for adjudication on September 16, 201. The Tax Tribunal’s decision on December 22, 2007, which occurred at the time of capital increase by capital increase on October 10, 207, of the campus.