1. The plaintiff's successor's motion for intervention shall be dismissed.

2. The defendant shall pay to the plaintiff KRW 354,137,548 and 351 among them.

Basic Facts

B Co., Ltd. (hereinafter referred to as “B”) established in around 1977 and engaged in the manufacture and sale of inducement products, basic chemical compounds, and chemical substance sales business, etc., and established the Defendant (the first trade name was “Co., Ltd.” and the trade name changed as of December 21, 2009) by dividing the warehouse and multimodal transport part in material by the resolution of the board of directors on December 19, 2008.

B and the Defendant’s shares are owned by both D and their families.

B and the Defendant’s shares D are 45.88%, 25.91%, 8.05%, 8.05%, 7.11%, 7.0%, 7.0%, 2.75%, and 3.30%, respectively.

B on December 24, 2008, on the ground of corporate division, the Defendant completed the registration of ownership transfer on the land 6158 square meters of Pyeongtaek-si E Miscellaneous land (hereinafter “instant land”).

The instant land is equipped with two tanks for liquid storage. The tank is connected with underground pipelines for transporting liquid liquid from the ship located adjacent to the port to the storage tank, and facilities for loading liquid liquid in the tank lorries are installed.

(hereinafter referred to as “instant storage tank” in total, including the aforementioned tank 2, underground pipes, and loading facilities. B, even after physical division of the Defendant, included the instant storage tank in tangible assets, and calculated the depreciation cost of tangible assets corresponding to the corporate tax deductible expenses.

As of December 20, 2008, the following contract for the use of liquid cargo storage tank between the defendant and B, such as the preparation of a lease contract between the defendant and B, is prepared:

(No. 4 and the trade name of the defendant are currently written in their trade names (hereinafter referred to as the “first lease contract”). The terms used in this contract are defined as follows:

(1) The term “products” means liquid butane.

(2) The term “tank” is a liquid cargo storage tank owned by the Defendant on the ground of Pyeongtaek-si. 6.