1. The part of the Plaintiff A and B’s lawsuit claiming capital gains tax shall be dismissed.

2. The Defendants:

A. Attached to the Plaintiff A.

1. Basic facts

A. On December 8, 2009, Plaintiff A and Plaintiff B sold the real estate listed in the separate sheet No. 1, and Plaintiff B sold the real estate listed in the separate sheet No. 2 to the Defendants, respectively, and concluded the following sales contract (hereinafter “the first and second sales contract”) in order.

The part payment of KRW 67,000,000 in the intermediate payment of KRW 67,000,000 in the intermediate payment of KRW 67,000 in the name of the legal entity (contractual payment) (contract payment of KRW 22,200,000 in the total amount of KRW 432,28,32,000 in the purchase price of KRW 432,00 in Gyeonggi-do H (Attached List 1) (Attached List 2, 200,000 in the intermediate payment of KRW 30,000 in the form of KRW 30,000 in the form of part payment of KRW 192,28,000 in the form of KRW 192,008,00 in the form of KRW 31,032,00 in the form of a special agreement ( March 20, 2010).

All all documents necessary for the construction of roads and the permission for construction (other modifications) shall be attached.

Transfer income tax shall be borne by the purchaser.

B. On December 2, 2009, Plaintiff C and D concluded the following sales contract (hereinafter “third sales contract”) with the Defendants regarding each of the real estate listed in the separate sheet No. 3 (hereinafter “third real estate”), which is their own ownership, as to the real estate (hereinafter “third real estate”).

The remainder of KRW 60,000 intermediate payment of KRW 15,50,000 (per contract payment) in total of KRW 155,00,000 in the purchase price (per contract payment) of L, M, M, N, P, Q (attached Form 3) 15,50,000 in the purchase price (for contract payment of KRW 27,209) at the time of incorporation by the purchaser of the special terms and conditions of KRW 79,50,000,00 in the form of a corporation (for January 25, 2010), shall be agreed to all documents to be changed in the name of the purchaser at the time of incorporation.

All documents necessary for the building of roads and the building permission (other modifications) shall be attached.

A separate agreement shall be made when the balance is deposited (the payment shall be made after mutual agreement after the calculation of the transfer tax).

C. Plaintiff A pursuant to the first sales contract, pursuant to the first sales contract, and on December 8, 2009 and the same month from the Defendants.

9. The down payment was KRW 40 million, KRW 170 million as part of the intermediate payment on December 22, 2009, and KRW 210 million in total.

Plaintiff

B Pursuant to the 2nd sales contract, the Defendants on December 8, 2009 and the same month.

9. The down payment was 6 million won, the intermediate payment was 30 million won on December 24, 2009, and the total amount was 36 million won.

E. Plaintiffs C and D.