1. On December 31, 2012, the Defendant: (a) donated a gift tax on the profits arising from stock listing of the Company B against the Plaintiff on December 31, 2011.

1. Details of the disposition;

A. On October 22, 2007, the Plaintiff acquired 200,000 shares of B Co., Ltd. (hereinafter “B”) with a third party-party allotment method, as shown in the following table 1: (a) acquired 66,66 shares on December 11, 2007; and (b) acquired 79,99 shares on May 27, 2009, respectively.

In Table 1, on October 22, 2007, 200,000 2,000,00 August 26, 2008, the Plaintiff’s 66,66, 266, 667.13, 209. 79,99 346, 65. 95. 90 on May 14, 201, 201, the Plaintiff’s 79,99, 65. 90 on February 14, 201: 3,46,65,65. 10 on February 14, 201.

B. B conducted the split of shares on February 14, 201, 1:10, and subsequently listed on the Korean securities market on October 14, 201. At the time of listing, the number of the Plaintiff’s shares at the time of listing was 3,46,650 shares in total (hereinafter “instant shares”).

C. On August 27, 2012, the Plaintiff: (a) determined that listed gains following the listing of the instant shares constitute subject to taxation pursuant to Article 41-3 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, Dec. 31, 201; hereinafter “the Act”); (b) that the Enforcement Decree and Enforcement Rule thereof may be “Enforcement Decree”; and (c) that the Plaintiff reported and paid KRW 2,00,000 (number of shares after division), 838,00,000, and KRW 666,60, 291, 30, 300, 200, and 38, 208, 30, 300, 300, 138, 208, 194, 208, 308, 196, 207, 308, 208, 197, 2097, 14.7, 148.

The plaintiff appealed against this and filed an appeal on March 29, 2013.