1. Of the costs of the public auction execution for arrears for the year 2012, the Defendant imposed on the Plaintiff on February 4, 2013.

1. Details of the disposition;

A. The Plaintiff failed to pay capital gains tax on May 31, 2010, and the Defendant attached the Plaintiff’s Songpa-gu Seoul apartment 13 Dong 906 (hereinafter “instant apartment”) on June 11, 2010, and requested the Korea Asset Management Corporation to sell the said apartment by proxy on August 6, 2010.

B. On August 10, 2010, the Plaintiff filed an application for commencement of rehabilitation procedures and received a decision on September 15, 2010 from the Seoul Central District Court 2010dan114 on the commencement of rehabilitation procedures.

C. On October 14, 2010, the Defendant reported to the Seoul Central District Court the principal, additional charges, and increased additional charges of capital gains tax, which the Plaintiff was delinquent, as rehabilitation claims. On July 18, 2011, the Plaintiff obtained the rehabilitation plan approval from the above court.

The amount of 1 official collection expenses for the amount of 500 won on August 17, 2010, which was calculated pursuant to Article 45-6 (1) 3 of the former Enforcement Rule of the National Tax Collection Act (amended by Ordinance of the Ministry of Strategy and Finance No. 263, Feb. 28, 2012) of the National Tax Collection Act (amended by Ordinance of the Ministry of Strategy and Finance No. 263, Feb. 28, 2012) is the amount calculated by reducing the amount of 3,078,492 won or below the amount of 3,078,492 won on October 26, 2010.

Total 4,944,590 won

D. On June 26, 2012, the Korea Asset Management Corporation notified the Defendant of KRW 4,94,590 of the costs of the public auction execution as follows, along with the cancellation of the above public auction execution.

E. The Plaintiff was planned to pay in installments the capital gains tax (including additional tax) in accordance with the rehabilitation plan until July 2014, but paid in full on January 29, 2013. On February 4, 2013, the Defendant notified the Plaintiff of the imposition of KRW 4,94,590 as expenses for disposition on default based on Article 2 subparagraph 6 of the former Framework Act on National Taxes (amended by Act No. 12162, Jan. 1, 2014).

(f) The Plaintiff is dissatisfied with the foregoing disposition and filed an appeal with the Tax Tribunal on March 14, 2013. The Tax Tribunal decided to commence the rehabilitation procedure on January 13, 2014.