1. The defendant limited liability company ELD Construction, and the non-corporate comprehensive construction company non-corporate construction are the plaintiffs E, respectively, and they are the plaintiffs E.

1. Basic facts

A. On April 30, 2010, the Defendants: (a) constructed and sold a G building (studio-type) urban residential housing (hereinafter “instant building”) on the ground of Mapo-gu Seoul Mapo-gu, Seoul; and (b) concluded a management-type land trust agreement with Defendant limited liability company, LA and LA (hereinafter “Defendant LA Construction”) to secure project costs as a truster; (c) Defendant Asia Trust becomes a business proprietor within the scope of trust property upon trust of the said land and building; and (d) Defendant Non-Performing Construction was contracted with the construction of the instant building (hereinafter “instant construction”); and (e) Defendant Non-Performing Construction concluded the “management-type land trust agreement” with the content that the said savings bank becomes the first beneficiary.

(hereinafter referred to as the “instant project” and the said contract is referred to as the “instant trust contract”). B.

Article 20(1) of the Special Terms and Conditions of the instant trust agreement provides that “The actual sales of the instant business shall be carried out by Defendant LA and AD or Defendant B-General Construction. When carrying out the sale business, the said Defendants shall agree in advance with the Defendant Asian Trust regarding the matters of performance of their legal responsibilities and obligations as the implementer of the instant business,” and Paragraph (2) of the same Article provides that “The receipt of the sales price following the sale of the instant business shall be limited to the sales revenue management account, and for this purpose, the sales contract shall specify the sales revenue management account in the name of the Defendant Asia Trust and shall specify any other form of deposit and payment not deposited into the same deposit account and shall not be recognized as a legitimate payment.”

C. On October 20, 2010, Defendant Asia’s trust is value added tax of KRW 5,503,229,800 for the instant construction work to Defendant Non-General Construction.