1. A donation contract concluded on November 19, 2012 between the Defendant and B (C) with respect to the real estate listed in the separate sheet between the Defendant and B (C) shall be 107,421.

1. Facts of recognition;

A. The Plaintiff’s taxation claim against B is 1) D (hereinafter “D”).

(2) The head of Samsung Tax Office notified D of the payment of the value-added tax for the second term portion in 2009 and the first term portion in 2012. Around January 3, 2011, the head of Samsung Tax Office notified D of the payment of the value-added tax for the second term portion in 2009 to D by January 31, 201, and the head of the sericultural Tax Office notified D of the payment of the value-added tax for the first term portion in 2012 by June 5, 2012 (including additional charges) 50,598,320 (including additional charges) to D by June 30, 2012. However, D did not pay each of the above value-added tax, as of February 1, 2011 and July 1, 2012, the Defendant owned 607D708,6708 shares issued by the oligopolistic shareholders (including the oligopolistic shareholders).

3) Where the property of a corporation under Article 39 of the Framework Act on National Taxes is insufficient to cover the national tax, additional dues, and disposition fee for arrears imposed on or to be paid by such corporation with the property of such corporation, any of the following persons as of the date on which the national tax liability is established shall assume the secondary tax liability for such shortage: Provided, That in cases of oligopolistic stockholders under subparagraph 2, the relevant insufficient amount shall be excluded from the total number of outstanding shares of such corporation (not including non-voting

The same shall apply to this Article.

(i) the number of stocks (other than non-voting stocks) in which the oligopolistic shareholder exercises a substantial right to the amount divided by or out of the total investment;

amount calculated by multiplying the amount of investment or by the amount of investment.

1. General partners;

2. B, a shareholder or one limited partner and a person prescribed by Presidential Decree from among his/her related parties, whose total amount of stocks held or investments exceeds 50/100 of the total number of outstanding stocks or investments of the relevant corporation and who actually exercise the rights thereto (hereinafter referred to as "major shareholder"), falling under an oligopolistic shareholder referred to in subparagraph 2, shall be the second part of the value-added tax for the second period of February 2009, respectively.