1. The part concerning the claim by the director of the tax office of the Plaintiff’s distribution among the instant lawsuits is dismissed.

2. The Defendant on October 12, 2012 Plaintiff.

1. Basic facts

A. On June 17, 2008, the participating administrative agency (hereinafter “participating”) attached B’s non-listed shares of the stock company B (hereinafter “instant shares”) on the ground that A was delinquent in paying a surcharge of KRW 17,920,630,439,320, and requested the Defendant to sell the instant shares by proxy on January 15, 2009.

(B) Although Article 29 and Article 61 of the National Tax Collection Act is only stated in the report on attachment of evidence No. 2 and the written request for public sale by proxy, the public sale of the shares in this case is based on Article 477(4) of the Criminal Procedure Act and Article 17-2(1) and the proviso of Article 17-2(2) of the Rules on the Execution of Public Prosecution concerning Property Punishment, etc., and is based on the above provisions of

Accordingly, the Defendant issued a public auction notification on the instant shares on December 30, 2009, and thereafter made a public auction ruling to C on August 6, 2012, and C paid part of the price on June 20, 2012, and paid the remainder on September 13, 2012.

C. On September 26, 2012, the director of the tax office of the Plaintiff Distribution determined the total amount of capital gains tax and securities transaction tax (hereinafter “national tax of this case”) on capital gains accruing from the sale of stocks of this case, i.e., the sales of stocks of this case, namely, the transfer of property for public sale, 22,412,316,030 (hereinafter “the transfer income tax of this case”) as the payment deadline, and notified A of the occasional assessment on September 21, 2012.

Plaintiff

On September 27, 2012, the director of the tax office requested the delivery of the pertinent national tax and securities transaction tax (hereinafter “instant distribution procedure”) for the total amount of KRW 30,405,738,110,00 in total of KRW 7,93,42,080 in the capital gains tax and securities transaction tax (hereinafter “instant distribution procedure”).

Details of requests for delivery are as follows:

(2) The Plaintiff Company’s claim for the issuance of securities transaction tax on April 13, 2009 is based on the following: (a) the Plaintiff Company’s claim for the issuance of securities transaction tax: (b) additional tax on the statutory due date of securities transaction tax for the year 1209; and (c) the Plaintiff Company’s claim for the issuance of securities transaction tax on April 13, 2009; and (d) the Plaintiff Company’s claim for the issuance of securities transaction tax on April 13, 2009.