1. Among the instant lawsuit, imposition of gift tax on the Plaintiff on February 3, 2014 as stated in the list of attached Form 1 donated by the Defendant.

Details of the disposition

The Plaintiff’s father B, on March 27, 2003, established a Chinese corporation C Limited Corporation (hereinafter “C”) with the business purpose of packing boxes and selling related products by investing USD 1,00,000,00 in capital, and acquired the entire stocks issued by C (hereinafter “instant stocks”), and held the title trust with C’s representative director D at the time of C’s transfer.

B, on February 26, 2004, with capital increase of 1 million US dollars additionally invested in C with capital increase of 2 million US dollars, and on March 5, 2004, the shares equivalent to 49% out of D’s shares (issuance Shares 100%) were transferred to the Plaintiff’s name on March 5, 2004. On February 11, 2005, the entire shares of this case (49% of Plaintiff’s shares and 51% of D’s shares) were transferred in the name of Hong Kong E Limited Corporation (hereinafter “E”).

On September 9, 2005, 1,000,000 1,027.1,027,000,100,000 on September 16, 2006, 1,804.90,700,820,00 on May 16, 2006, 1,200,00 on June 1, 200, 1,200,000 on 94.61,74,720,720,000 on 1,70,00,000 on 1,60,00,00 on 205,07,00 on 1,60,00,00 on 1,00,00,000 on 1,00,000 on 9,74,000 on 30,07,000 on 14, 2008.

On the other hand, the plaintiff is one shareholder holding all outstanding shares of E.

From July 24, 2013 to August 12, 2013, the Seoul Regional Tax Office conducted a tax investigation on B and the Plaintiff, etc., and during that process, the Seoul Regional Tax Office determined that each of the property indicated in B’s “Gift property” was donated to the Plaintiff and notified the Defendant thereof.

The gift value of C Shares 49% on March 5, 2004 (won) of C Shares 1,150,158,652 on February 11, 2005, 51% of C Shares 881,406,893 on September 9, 2005.