1. The head of the sericultural Tax Office limited to Defendant A on October 1, 2013, and ① the gift tax on July 27, 2007, donated on July 27, 2007, and the gift tax on May 58, 200.

1. Details of the disposition, etc.;

A. The FF Co., Ltd. (hereinafter “F”) was established on June 18, 1997, and the number of shares issued by F was 10,000 shares and the shareholders’ composition was changed as shown below.

A I C JJ D D D L J H L

B. On June 18, 1997, A under title trust with the J 2,00 shares F. On the same day, A under title trust with K 1,450 shares, but again under title trust with L on November 23, 2008.

In addition, A on September 18, 2002, title trust was made to G with 3,550 shares of F (hereinafter “instant shares”)

(hereinafter “title trust”) (hereinafter “title trust”) dated September 18, 2002.

As G died on April 11, 2007, on July 27, 2007, A accepted M Co., Ltd. (hereinafter “H”) as a deficit-based corporation on July 27, 2007, and drafted a gift contract stating that “G shall donate the shares at issue to H free of charge,” as of February 23, 2007, prior to the death date of G, and H completed a transfer of the title to the shares at issue on July 27, 2007.

(hereinafter “transfer of shares of July 27, 2007”) D.

On October 1, 2013, the Defendant Dongjak District Tax Office designated A as a person jointly and severally liable for gift tax, and decided and notified A of the gift tax amounting to KRW 3,029,684,840 (including additional tax) arising from title trust on September 18, 202.

(hereinafter “Imposition of gift tax by the head of Dongjak Tax Office”).

On July 27, 2007, the director of the regional tax office having jurisdiction over the title trust of the shares, deeming that the transfer of shares from July 27, 2007 was the title trust of the shares, and decided and notified to A on October 1, 2013 the gift tax amount of KRW 3,578,558,210 (including additional tax) on July 27, 2007.

(hereinafter “Imposition of gift tax by the director of the sericultural Tax Office”). In addition, the head of the Defendant sericultural Tax Office considers the dividend paid by the F to J, L, and H from 208 to 2012 as the dividend income of A and considers it as the global income of A on October 1, 2013, and calculated on October 1, 2013, KRW 235,470,210 (including additional tax) as global income tax for the year 2008, ② global income tax for the year 228,147,560.