1. Imposition of gift tax of KRW 202,685,370 on November 13, 2013 by the director of the sericultural Tax Office against the Plaintiff A on November 13, 2013, 156,90.

1. Details of the disposition;

A. On December 28, 2010, Nonparty E, an external assistant of the Plaintiffs, entered into two cases of Non-party Dongyang Life Insurance Co., Ltd. (hereinafter “Dongyang Life Insurance Co., Ltd.”) and its policy-holders and beneficiaries themselves, entered into two inheritance-type immediate pension insurance contracts (life-long) with the Plaintiff A and his mother as Nonparty F, respectively. On the same day, Nonparty A and B immediately paid KRW 1.155 million, respectively. On the same day, Non-party New Life Insurance Co., Ltd. (hereinafter “New Life Insurance”) and its policy-holder and beneficiary as his/her own, and paid KRW 1 billion, respectively.

B. After that, on January 10, 201, E changed either of the two above two insurance contracts entered into with Yangyang Lifelong, to Plaintiff A; the other policyholder and beneficiary to Plaintiff B; the other policyholder and beneficiary to Plaintiff B; and the other policyholder and beneficiary to Plaintiff C, and the other policyholder and beneficiary to Plaintiff D, respectively.

(In the order of the above four insurance contracts, "the instant insurance contract" is collectively referred to, and "each of the instant insurance contracts" is collectively referred to.

On March 29, 2013, the Plaintiffs reported and paid gift tax in accordance with Article 65(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 11130, Dec. 31, 201; hereinafter “former Inheritance Tax Act”) and Article 62 subparag. 3 of the Enforcement Decree of the same Act by deeming that the date of commencing the pension of each of the instant insurance contracts (amended by Act No. 11130, Dec. 31, 201) and at the same time received a donation of the right to receive a lump sum payment from E, as follows.

Value of Gift Tax (unit:won) Gift Tax (unit): Plaintiffs A 842,706,838 254,840,840,100 Plaintiffs B 842,706,838 254,840,100 Plaintiffs C 712,150,105 211,354,680 Plaintiffs D 712,150,150,105 19,654,680

(d) Seoul Regional Tax Office: Insurance money.