1. Of the number of contribution units of Defendant B-limited liability company, the right of contribution to the number of contribution units of Defendant C is to have 15,000 contribution units.

1. Basic facts

A. Defendant B limited liability company (hereinafter “Defendant Company”) was established for the purpose of operating gas stations on April 9, 2004, and Defendant C owned all of 30,000 shares of the Defendant Company as of April 2010.

B. On February 2010, the Plaintiff agreed to jointly operate the Defendant Company by investing KRW 150,000,000 in the Defendant Company (hereinafter “instant investment”) with Defendant D (hereinafter “instant investment”).

C. In accordance with the above agreement, the Plaintiff invested in the Defendant Company, and the Plaintiff and the Defendant C concluded a title trust agreement with the purport of transferring a considerable of 15,000 accounts for the instant investment amount to the Plaintiff among the above 30,000 accounts under Defendant C’s name, and having the said amount transferred to the Plaintiff, and having it decided to do so in the name of Defendant C (hereinafter “instant title trust agreement”).

On March 10, 2011, Defendant C prepared and issued a certificate of equity investment with the following contents to the Plaintiff.

The person confirming the shares of investment shall prepare a certificate of shares in this case with the free will of the confirming person to confirm and confirm the following matters and to promise to do so:

1. The confirming person is the shareholder who holds 100% of the equity interest in the Company B.

2. The 50% of the shares of the Claimant A is the shares of 50%.

3. Accordingly, the confirmation person will not claim all ownership of the shares of the said A, and will be held liable for civil and criminal liability if the violation is made.

E. On December 29, 2011, the Defendant Company issued capital increase to increase the number of 5,000 shares by offering capital increase, and Defendant D acquired them, thereby holding 35,000 shares of the Defendant Company, and Defendant C owned 30,00 shares among them, and Defendant D owned 5,00 shares.

[Ground of recognition] Unstrifed Facts, Gap evidence Nos. 1 and 2 (including additional numbers), fact-finding results of fact-finding on the Gwangju Tax Office of this Court, witness E's testimony, purport of whole pleadings

2. Determination on this safety defense