1. Each disposition written by the Defendant against the Plaintiffs on March 15, 2013, as indicated in the separate disposition list, shall be divided into property tax and property tax for the year 2012.

1. Details of the disposition;

A. On June 1, 2007, the Plaintiffs concluded a lease agreement with Nonparty I on the condition that I will use the instant commercial building as a general restaurant (hereinafter “the instant lease agreement”) on the one hand, as the owners of H (3rd, 9rd and upper floors) and 101 to 107 underground floors of the building located in Gangnam-gu Seoul Metropolitan Government (9rd and upper floors) (hereinafter “instant commercial building”).

B. Since then, on June 16, 2007, I registered the instant commercial building as a trade name “J” and “a category of entertainment bar”. On November 20, 2007, K, one’s spouse, obtained permission to engage in food service business by using the type of business on November 20, 2007 as “a karaoke bar.” On the building ledger, I appears to have changed the use of the instant commercial building from a general restaurant to a singing practice room on October 30, 2007, and on November 15, 2007, from a singing practice room.

C. On January 18, 2008, K received an administrative disposition ordering the improvement of facilities from the Defendant on the ground that “the guest room was installed in the form of a passage, and the guest room area exceeded 1/2 of the guest room area.”

On September 18, 2012, the Seoul Western Police Station notified the defendant of the request for administrative disposition with the following contents:

- Business place subject to administrative disposition - Business place subject to administrative disposition : J - Business place subject to violation of the G underground of Gangnam-gu Seoul Metropolitan Government from 00:30 on August 4, 2012 to 04:30 on the business place violating the violation of the provisions of the G ground of the Gangnam-gu Seoul Metropolitan Government Ga from 0:0 to 04:30 on August 4, 2012, and 4 other than L (44 years old and south) which were the guest of the Gangnam-gu Seoul Gangnam-gu Seoul High Court to enter the studio six in order to put

E. On March 5, 2013, a public official belonging to the Defendant confirmed that the number of guest rooms in the instant shopping mall was eight as a result of the Defendant’s business trip to the instant shopping mall.

F. On March 15, 2013, the Defendant: (a) on March 15, 2013, the area of the guest room, which was permanently partitioned by “the Plaintiffs, is more than 50% of the exclusive use area of the place of business.”