1. The Defendant’s corrective order and penalty surcharge against the Plaintiffs as the plenary session’s resolution No. 2012-227 on September 3, 2012.

1. Facts recognized;

A. As of the end of 2010, 8 subsidiaries, 45 second-tier subsidiaries, and 11 second-tier subsidiaries are composed of 8 subsidiaries, 45 second-tier subsidiaries as of the end of 2010, holding companies, e.g., KS companies (in the case of a company for convenience, hereinafter “stock companies”).

(2) The Plaintiffs constitute an affiliated company belonging to an enterprise group EM, as prescribed by Article 2 subparagraph 1 of the Monopoly Regulation and Fair Trade Act (hereinafter “Fair Trade Act”).

(3) On July 1, 2007, the former KS was newly established upon the division of the former KS on July 1, 2007. On January 1, 2011, Plaintiff KS was a corporation continuing to exist, and Plaintiff KS Energy was divided into a new corporation.

On the other hand, on February 4, 2013, Plaintiff Esphers merged Esphers with Espher on the other hand.

(hereinafter referred to as “Plaintiff SPP” without distinguishing before and after the merger for convenience. (4) SPC is responsible for supporting the design, development, and operation of the system from planning the construction plan and operation strategies of the information technology system necessary for customers as service companies.

On the other hand, as of the end of 2010, SPC is the largest shareholder holding 31.8% of its shares in SP as of the end of 2010, and controls major affiliated companies inside the enterprise group SP C (shares 4.5%), and C as the female students in B, a specially related party C holds 10.5% of its shares.

B. The content of the IT service industry and the current status of transactions (1) IT services need to be developed and procured by developing and procuring various tangible and intangible system resources (software, etc.) based on the basic plan for informatization formulated through IT consulting, system integration (hereinafter “SI”), and business analysis.