1. The defendant shall pay 467,137,440 won to the plaintiff.

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

3.Paragraph 1.

1. On November 19, 2013, the Plaintiff agreed to pay KRW 300 million on November 20, 2013, when selling 20% of the shares issued by the Defendant owned by the Plaintiff to the Defendant for KRW 3.3 billion, and the Defendant is obligated to pay KRW 300 million on November 29, 2013, KRW 1.3 billion on December 20, 2013, KRW 1.3 billion on December 15, 2014 (hereinafter “the instant sales contract”). Meanwhile, there is no dispute between the parties, while the Plaintiff was paid KRW 2,832,862,560 from the Defendant to the Defendant, KRW 3.3 billion on January 15, 2014. Accordingly, the Defendant is obligated to pay KRW 467,137,400, KRW 33300,000,000 upon the Plaintiff’s request.

(A) On September 11, 2014, the Plaintiff’s claim for damages due to a tort alleged as a selective cause is accepted as part of this part of the claim, and on September 2, 2014, the Plaintiff’s claim is not determined separately.

A. The summary of the argument is that the Defendant acquired the shares issued by the Defendant through the instant sales contract in order to retire shares from the Plaintiff.

Therefore, the instant sales contract constitutes a capital transaction, not a transfer of shares, but a stock retirement or a refund of capital, and the purchase price to be received by the Plaintiff from the Defendant constitutes deemed dividend income.

As a result, the defendant is liable to pay the above 467,137,440 won to the tax authority as a withholding agent, and in fact, it was paid at the Asan City, so there is no purchase price to be additionally paid to the plaintiff.

Even if the defendant voluntarily pays as above, the plaintiff is returned through a claim for correction.

B. The issue of whether a sale of shares constitutes a transfer of shares, or constitutes a retirement of shares or a refund of capital, which is an asset transaction, is a matter of interpretation of a legal act, and should be determined based on the content of the transaction and the intent of the parties.