1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On May 26, 201, the Plaintiff is a corporation established by C in a special relationship with B (hereinafter referred to as “stock company” in the name of a corporation for the purpose of investment business, management consulting business, etc.) with 100% of its business purpose.

Method of issuing new shares: The method of allocating new shares to a third party after the allotment of shareholders: The price of new shares to be allocated at a discount of 20% per share (16,950 won per share) of the value calculated under Article 57 of the former Regulations on Issuance and Public Disclosure of Securities: 20% of the new shares shall be preferentially allocated to the employee stock ownership association, and the remaining shares shall be given to the shareholders listed on the current register of shareholders on May 24, 201, by the method of disposing of forfeited shares to be allocated at the rate of 0.1619375 per share of shares owned by the third party: The

B. On May 6, 201, B, a listed corporation, offered capital increase with respect to 10 million common shares registered as of May 6, 201 (hereinafter “instant capital increase with consideration”). The details thereof are as follows.

C. From the capital increase with new shares in this case, the existing shareholders of B renounced their right to receive new shares, thereby causing forfeited shares 2,097,522 shares (including single shares 21,233 shares). The Plaintiff acquired KRW 16,700,000 per share of KRW 16,950 per share of KRW 28,815,000,000, and 145 executives and employees of D acquired the remaining forfeited shares.

From June 8, 2015 to October 20, 2015, the head of Busan Regional Tax Office: (a) conducted an integrated investigation of corporate tax for B from June 8, 2015 to October 20, 2015 with respect to the corporate tax for the business year 2010 to 2014; (b) deemed that B allocated forfeited stocks to the Plaintiff at a price lower than the market price of the instant case at the time of offering forfeited stocks and distributed profits of KRW 2,569,171,29, equivalent to the difference between the market price and the issue price, and then notified

E. Accordingly, the Defendant: (a) on January 4, 2016, KRW 520,883,250, corporate tax for the business year 201 for the Plaintiff.