1. Each disposition imposing gift tax by the Defendants against the Plaintiffs, as shown in attached Form 1, October 1, 2009.

1. Details of the disposition;

A. G Co., Ltd. (hereinafter “instant company”) is a company incorporated by H on August 31, 1995 with capital of KRW 50,000,000 (one share price: KRW 5,000, total number of stocks: 10,000). The shareholder’s change from the time of incorporation to the time of capital increase with capital increase on June 24, 2005 is as follows.

H around 208, around 2008 accepted the remainder of the shares of the instant company, excluding I’s shares.

Transfer on August 27, 1999; transfer on September 2, 1999; transfer on December 31, 2003; transfer on June 24, 2005; transfer on June 24, 2005, 1,500 1,500 - 1,500 - 1,500 - 1,500 - 00 - 1,500 - 00 - 1,500 - 0 0 0 - 1,50 00 - 0 0 - 1,50 00 - 0 - 1,50 0 - 0 0 - 1,60 00 - 0 - 1,000 - 1,500 - 1,500 - 12,500 - 1,500 -60 - 05 -1,600 - - -

B. On October 1, 2009, the Defendant recognized that the remaining shares (e.g., the sound portion) other than I’s shares were the title trust (hereinafter “instant title trust”) of H, and deemed as the donation, imposed gift tax on the Plaintiffs on October 1, 2009 as indicated in the attached disposition No. 1 (hereinafter “instant disposition”). Provided, That the amount of tax on Plaintiff A and E in the attached disposition No. 1 is the amount of tax reduced after October 1, 2009).

C. The Plaintiffs were dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal, but all of the appeals were dismissed on June 30, 2010.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2, purport of the whole pleadings

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

A. The Plaintiffs’ assertion that the title trust of this case cannot be deemed as a gift for the following reasons, and thus, the instant disposition of this case is unlawful.

1. The title trust of this case is not aimed at tax avoidance, but rather at satisfying the number of promoters under the Commercial Act, and is expected to be a shareholder when H becomes a shareholder.