donation of property to a person with a special relationship shall constitute a fraudulent act for the purpose of tax evasion.

As the only property owned by the defendant is a fraudulent act for the purpose of evading taxes, the registration of donation to the mother, a person with a special relationship, must cancel each donation contract and implement each procedure of cancellation of ownership transfer registration (a judgment without pleadings).

Article 208(3)1 of the Civil Procedure Act

2013 Ghana 161168 Revocation of Fraudulent Act

Korea

1. The AA 2. JB

Pleadings without Oral Proceedings

December 27, 2013

1. Of the real estate listed in paragraph (1) of the attached Table 1, the share in 1/7 and the real estate listed in paragraph (2) of the attached Table;

For each of 1/8 shares:

A. Revocation of each gift agreement concluded on February 21, 2012 between the Defendants and JinCC, respectively;

B. The Defendants shall comply with the procedure for each registration of cancellation of ownership transfer registration completed on March 6, 2012 by the Dobong District Court’s Dobong Branch of Seoul Northern District Court (Seoul Northern District Court) No. 13052.

2. The costs of lawsuit are assessed against the Defendants.

Cheong-gu Office

The same shall apply to the order.

1. Indication of claims: It shall be as shown in attached Form; and

2. Judgment without holding any pleadings (Articles 208 (3) 1 and 257 of the Civil Procedure Act);