1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. On April 2003, Plaintiff A established F Co., Ltd., the main business of which is the wholesale business of Aluminum board, and changed its name to G Co., Ltd. (hereinafter “G”) around August 2010.

B. At the time of establishment, G was 30 million won in capital of 5,000 common shares with a face value of 60,000 common shares, and Plaintiff A owned 56,000 common shares (93.4%) and 2,000 common shares (3.3%) with a director of Nonparty H and G, the wife of Plaintiff A, and Nonparty H, who were registered as the director of the Plaintiff. On April 9, 2010, G issued 62,00 common shares with a face value of 5,000 common shares with a face value of 310,000 capital increase.

However, at the time of capital increase, G allocated 2,000 shares each to H and I, which are the existing shareholders at the time of capital increase, and instead allocated 40,000 shares under the name of Plaintiff A, which entered into a title trust agreement with the Plaintiff, instead of allocating shares under the name of Plaintiff A, and allocated 8,000 shares in the name of Plaintiff C, 10,000 shares in the name of Plaintiff E, and 58,000 shares in the aggregate.

(hereinafter referred to as “instant title trust”). Accordingly, the structure of shares in the public register of G as changed is as follows.

A 56,000 93.4% A 56,000 H 2,000 H 3.3% H 4,000 3.3% I 2,000 3.3% I 4,000 3% 4,000 3.3% B 40,000 32.8% E 10,000 - 10,000 8.2% 3% E 10,000 8.6% c (this is later changed to D) total 60,000 12,000% 10% 60% 60,000

C. After November 4, 2010, Plaintiff C transferred to Plaintiff D, who entered into a title trust agreement with Plaintiff A on November 4, 2010, all of the above shares of 8,000 shares, and resolved the said title trust agreement, and Plaintiff D became a new truster of the said shares.

The Defendants, applying Article 45-2 of the Inheritance Tax and Gift Tax Act, consider both Plaintiff B, Plaintiff C, Plaintiff E, and Plaintiff D, a nominal truster, as a donation of each of the above shares from Plaintiff A, and designate Plaintiff A as a joint and several taxpayer, and include the details of the gift tax notice in attached Form A to the Plaintiffs.