1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff established D Co., Ltd. (hereinafter “D”) by investing jointly with B and C on December 10, 1998.

D As a result, executives and employees participated in capital increase with capital increase in the process of issuing capital increase on July 15, 2000 and October 5, 2002, D had been 31.8%, B18.0%, C10.2%, and 40.0% of general employees as shown below.

On December 10, 1998, the total number of shares issued by Plaintiff B C’s general staff (Establishment) 20,400 (51.0%) 12,000 (30.0%) 7,600 (19.0%) 40,800 (40.8%) 24,000 (24.0%) 15,200 (15.2%) 20,000 (20%) 100,000 (20.0%) 63,600 (31.8%) 36,000 (18.0%) 20,000 (20%) 20,000 (20.0%) 63,60,000 (36,31.8%) 36,000 (19.0%) 20%) 20,000 (40%)

B. B, from March 1, 2002 to February 28, 2007, as vice president, from March 1, 2007 to February 28, 2009 to February 28, 2009, as vice president, from March 1, 2007 to February 28, 2009, as adviser, retired from D on February 28, 2011.

C. As between March 3, 201, D agreed to purchase 36,00 shares held by B in KRW 54,250 per share, and that payment of price and transfer of shares shall be made two times each 18,000 shares.

(hereinafter “instant contract”). D.

D paid 976,50,000 won per share x 18,000 shares under the instant contract (i.e., 54,250 shares per share x 18,00 shares). On March 8, 2012, a resolution was passed to retire all shares as treasury shares on March 15, 201, after paying 976,50,000 won for the remaining shares (hereinafter “instant shares”) and paying 18,000 shares for the shares on March 15, 2012.

E. The director of the Central Regional Tax Office of China: (a) examined D’s share fluctuations from February 15, 2016 to April 18, 2016; and (b) reduced the value below the share price calculated according to the supplementary assessment method by D’s reduction.