1. The Defendants are jointly owned by each of the Defendants listed in the same list among each real estate listed in the separate sheet between the Defendants and C.

1. Facts of recognition;

A. As of the filing date of the instant lawsuit, C Co., Ltd. (hereinafter “Nonindicted Company”) did not pay taxes of KRW 409,424,560 in total as indicated below as of the filing date of the instant lawsuit.

on December 31, 2015, 2017.

B. Defendant A was a shareholder holding 3,000 shares equivalent to 30% of the shares issued by Nonparty A, and served as the representative director of Nonparty A, and Defendant B was a shareholder holding 4,000 shares equivalent to 40% and served as a director of Nonparty A’s company from July 6, 201 to January 14, 201.

C. On December 21, 2017, with respect to each real estate listed in the separate sheet owned by Nonparty Company (hereinafter “instant real estate”) as indicated below, Nonparty Company completed each ownership transfer registration listed in paragraphs 2 and 3 of the Disposition (hereinafter “instant ownership transfer registration”) against the Defendants on the ground of sale on December 20, 2017 and December 21, 2017 (hereinafter “instant sale”).

The Defendant’s share as the ground for registration of real estate: ① Trading A 21/812С on December 20, 2017 on December 20, 2017; trading B 14/812 on December 20, 2017; trading A 13/812 on December 21, 2017; trading E forest land No. 177/187/1876 square meters on December 21, 2017; trading B 353/1474 square meters on December 20, 2017; trading B 353/1474 square meters on F road No. 1444 square meters on December 21, 2017; trading the forest no. 1475 square meters on December 20, 2017; trading the forest no. 375/175 square meters on December 37, 2017.

D. At the time of the instant sales, the details of the Nonparty Company’s active property are as listed below, and the aggregate amount of the active property is less than KRW 409,424,560, which is less than the aggregate amount of the Plaintiff’s debt, and the Nonparty Company was in excess of its debt.

This case. 1.