1. As to the Plaintiff KRW 39,00,000 and KRW 17,000 among them, the Defendant shall start on March 30, 2018, and the remainder 22,00.

1. Facts of recognition;

A. On March 2018, the Defendant was subject to an integrated investigation of corporate tax, etc. from the Gari Tax Office, and entered into a consulting service agreement with the Plaintiff on March 26, 2018 with the following major contents (hereinafter “instant service agreement”).

The delegated person of the corporate tax investigation contract: The delegated person of the credit rating company: The indication of the services of the tax accounting corporation A: The above parties shall conclude the delegation contract concerning the consulting services for the corporate tax investigation as follows:

Article 1 (Purpose) The purpose of this Agreement is to determine all the matters of the services (hereinafter referred to as "the services") provided by "the mandator" to "the mandator".

Article 2 (Scope of Services), Section B (State), Section C, and Section D shall appoint a delegated person as a tax agent for corporate tax from 2014 to 2016 from the year to 2016, and the delegating person shall grant the delegated person the authority stated in the power of attorney separately prepared and issued.

SECTION 6 (Remuneration for Services) Matters relating to the remuneration to be received by a delegating person in connection with this contract shall be as follows:

- Services fees: 20,000,000 won (excluding value-added tax) and within three days from the date of commencement - contingent fees: 30% of the amount of reduction in the amount of subsequent consultations on both sides;

The delegated person of Article 7 (Duty to Notify) shall notify the delegating person of the important status and result of the handling of service affairs within three days from the end of the day, and shall notify the delegating person of the result thereof without delay even after the delegation is terminated.

March 26, 2018

The Plaintiff commenced consulting services on the day of the contract in accordance with the instant service contract, and completed the services until July 2018.

C. On April 17, 2018, the Defendant paid KRW 5,000,000 to the Plaintiff out of the service fees under the instant service contract, and on the premise that the Plaintiff is KRW 77,000,000 (including value-added tax) under the instant service contract, the value of supply on July 31, 2018 is KRW 70,000.