1. Defendant C and D jointly share KRW 10,467,924 to the Plaintiff, as well as Defendant C from January 19, 2016, and Defendant D.

1. Basic facts

A. The Plaintiff, a representative director, entered into a delegation contract with Defendant B regarding tax agency (E) from around 2011 to April 2012. From around April 201, the Plaintiff entered into a delegation contract with Defendant C regarding tax agency (E). From around April 2012, the Plaintiff entered into a delegation contract with Defendant C regarding tax agency.

B. The Plaintiff requested the Defendant D, the head of the accounting office operated by Defendant C, to handle the shares of E, which are non-listed stocks, from F, his/her father, in connection with the contract to acquire the shares of E (hereinafter “instant transfer contract”). On December 31, 2012, Defendant D reported the transfer income tax along with a written contract under which the Plaintiff purchased 4,650 shares of E from F to 46,50,000 won (hereinafter “instant contract”).

C. On September 12, 2014, the head of the competent tax office, etc. notified the Plaintiff of the assessment standard and tax amount by filing a return under Article 76, 76, or 68 of the Inheritance Tax and Gift Tax Act on the stocks donated on December 31, 2012, on the basis of which the Plaintiff did not file a normal return on the gift tax return: Provided, That the head of the competent tax office, etc. notified the Plaintiff of the assessment standard and tax amount to the effect that “if the Plaintiff did not file a return or an omission or error in the reported tax base or tax amount, the head of the competent tax office, etc. notified the Plaintiff of the assessment that the amount of taxes determined by the investigation is KRW 49,810,335,00.” Upon the Plaintiff’s application for early determination of the tax amount, the amount of taxes determined as gift tax on the transfer contract of this case on October 1, 2014 by 1.36,236, 240, 27, 247, 2748

On September 18, 2014, the Plaintiff filed a securities transaction tax return with Defendant C and D on September 18, 201 as the instant transfer contract was made in 201.