1. The acquisition tax (including additional tax) assessed against the Plaintiff on February 10, 2017 by the head of Sung-nam-si Branch on February 10, 2017.

1. Details of the disposition;

A. The C Co., Ltd. located in Ansan-si (hereinafter “C”) is a corporation established for the purpose of pharmaceutical business.

B. C’s details of the change of shares from January 1, 2015 to December 31, 2015 are as follows:

AD E F GHI

C. As the Plaintiff acquired C’s shares 22,381 shares (hereinafter “instant shares”) from I on December 10, 2015, the Defendants deemed that the share ratio of the Plaintiff and its specially related persons increased from 20.60% to 29.85%, and that the share ratio of the Plaintiff and its specially related persons increased from 5.25% to 64.50%, the Defendants calculated an amount calculated by multiplying the book value of the object of taxation of acquisition tax by 9.25% of the increase in the Plaintiff’s share ratio in C, as the tax base is the amount calculated by multiplying the book value of each object of taxation of acquisition tax by 9.25%.25%, and the head of each Si/ Sung-nam-si branch office included the total amount of acquisition tax of KRW 9,978,230 (including additional tax) and special rural development tax of KRW 845,410 (including additional tax), and the total amount of acquisition tax of KRW 10,823,640 (including additional tax) and additional tax).

(hereinafter referred to as “each disposition of this case”). [The grounds for recognition] The fact that there is no dispute, Eul evidence Nos. 1, 2, Eul evidence Nos. 2 and 3, the purport of the whole pleadings.

2. Whether each of the dispositions of this case is legitimate

A. On the grounds that the Defendants alleged that each of the instant dispositions was lawful on the grounds of the relevant disposition grounds and relevant statutes, the Plaintiff asserted that the instant shares were held in title trust with I, but the Plaintiff did not acquire shares because it terminated the title trust and received a return on December 10, 2015. Therefore, each of the instant dispositions based on the premise that the Plaintiff acquired the instant shares were unlawful.

(b) Entry in the attached Form of relevant Acts and subordinate statutes;

C. Of the principle of substantial taxation 1, the principle of taxation on real beneficiary under Article 17(1) of the Framework Act on Local Taxes belongs to taxable objects such as income, profit, property, act, transaction, etc.