1. Each disposition imposing gift tax in the attached Form 2, which the Defendants issued against the Plaintiffs, is all imposed.

1. Details of the disposition;

A. The Plaintiffs were shareholders of the start-up business investment company H (hereinafter “H”) established on December 21, 2001. At the time of the establishment of H, the Plaintiffs owned the shares issued by H as listed below.

The number of shareholders (Plaintiff) capital I 100,000 50,000,000 B 60,000 B 300,000,000 C 100,000 C 100,000,000 50,000 D 100,000 D 100,000 500,0000 56,000 E 56,000,000 280,000,000 F 60,000 30,000,000 G 58,000,000 290,000

B. On July 15, 2005, the plaintiffs participated in the allocation of forfeited stocks for subscription held by K Co., Ltd. (hereinafter "K"; the above company is an unlisted corporation at the time of the instant case; and a corporation whose trade name was changed to K after the merger with K Co., Ltd. on May 21, 2008; and another corporation is another corporation) and received the allocation of forfeited stocks to K (hereinafter "ownership of forfeited stocks") at face value (5,000 won per share); the plaintiffs participated in the allocation of forfeited stocks for subscription to a third party conducted by K on August 17, 2005; and received the allocation of K stocks at face value (hereinafter "third party allocation") (hereinafter "third party allocation"); on September 12, 2005, after preparing a sales contract with L Co., Ltd. on a total of 534,000 shares (the sales value per share); and on September 21, 2005, transferred the shares to K 36085 shares.

(hereinafter referred to as "trade" as of September 12, 2005.

The director of the Central Regional Tax Office of China shall evaluate the value per share of K stock before the capital increase as 20,000 won for the portion of excess allocation from October 23, 2012 to December 21, 2012, from July 15, 2005, and from August 17, 2005 to a third party, the value per share of K’s capital increase shall be assessed as 20,000 won, and the theoretical share value after the capital increase shall be calculated pursuant to Article 29(3) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (Amended by Presidential Decree No. 1933, Feb. 9, 2006; Presidential Decree No. 8139, Dec. 30, 2006; Presidential Decree No. 20357, Dec. 30, 206; Presidential Decree No. 20357, Aug. 17, 2005; Presidential Decree No. 2005

The amount of KRW 1,153,677,00 shall be KRW 1,153,67,00,000 for the gains from donation due to capital increase.