1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On August 17, 2007, the KOSDAQ-registered Association Camp Sims Co., Ltd. (hereinafter “camp Sim”) held a board of directors meeting, and publicly announced the resolution to issue new shares to KRW 16,000,000 per registered ordinary share to KRW 2,250 per share in a third-party allotment method. On September 14, 2007, the board of directors meeting again held a resolution to change the contents and schedule of the new shares to some shareholders, and then issued new shares offering as of October 10, 2007.

B. On October 10, 2007, the Plaintiff participated in the above capital increase and paid the same day’s share price, and acquired 888,888 shares.

C. On December 9, 2010, the Board of Audit and Inspection: (a) deemed that camping and 32 persons, including the Plaintiff, engaged in capital increase with an inequal shares upon the third party allocation; (b) notified the director of the competent tax office of the Korea National Tax Service of the difference between the acquisition price of new shares and the appraised price under the Inheritance Tax and Gift Tax Act by deeming the difference between the acquisition price of new shares and the appraised price under the Inheritance Tax and Gift Tax Act as the donation of profits from capital increase; and (c) Article 39(1)1(c) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter “former Inheritance Tax Act”).

Subject to the premise that the appraised value per share of the above shares calculated pursuant to Article 29(3)1 of the Enforcement Decree of the same Act is KRW 4,840,00, the Plaintiff acquired the above shares at a lower price than that of KRW 2,590 (=4,840 - 2,250), thereby gaining profits from the increase of capital equivalent to KRW 2,302,219,920, and notified the Defendant of the same taxation data.

According to the above notification, on October 15, 201, the Defendant imposed a gift tax of KRW 739,982,590 (including additional tax of KRW 269,076,03) on the Plaintiff on October 10, 207.

(hereinafter “instant disposition”) e.

On September 16, 201, the Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on September 16, 201, and the Tax Tribunal on December 22 of the same year shall hold the campus on October 207.