1. The defendant Ga.

B issue share certificates for 56,400 common shares per share of 10,000 won per share.

1. Facts of recognition;

A. B holds 56,400 common shares of the Defendant (hereinafter “instant shares”), but the Defendant did not issue the said shares until now.

B. On March 19, 2014, the director of the tax office under the Plaintiff-affiliated District Tax Office attached all rights to the Plaintiff’s instant shares and their shares as enforcement bonds, and notified the Defendant of the above seizure. The above notification was served to the Defendant around that time.

(hereinafter “instant attachment”). B, as of March 19, 2014, did not pay the Plaintiff totaling KRW 986,392,600 as follows.

Capital gains tax of KRW 314,649,450 on December 31, 2012, 1, 366,397,300 on December 31, 2012, 200 capital gains tax of KRW 3 securities transaction tax of KRW 614,649,450 on December 31, 2012, 31, 2013, 986,392,60 on July 31, 2013.

C. The defendant on February 23, 2015, and the same as the defendant

D. On two occasions on July 30, 201, the notice was served by the director of the Central Tax Office demanding the delivery of share certificates of this case, but did not respond to this.

[Grounds for recognition] The descriptions of Gap evidence Nos. 1 through 5, the purport of the whole pleadings

2. Determination

A. The Company shall issue the share certificates without delay after its incorporation or after the date of payment of new shares (Article 355(1) of the Commercial Act); shareholders may claim against the Company for the issuance of the share certificates; compulsory execution against the rights to shares before the issuance of the share certificates shall be effected by issuing an order to deliver the share certificates to the execution officer entrusted with the creditor, if the company issues the share certificates after the shareholder, who is the debtor, attached the right to claim for issuance of the share certificates to the company.

(Supreme Court Order 73Ma332 Decided December 28, 1974). Moreover, when the Plaintiff seized a claim for the collection of delinquent national taxes, the obligee, who is the defaulted taxpayer, may subrogate the obligee.

(Article 41 (2) b. of the National Tax Collection Act)