1. The head of Ulsan District Tax Office’s traffic tax on September 5, 201 and October 4, 201, against Plaintiff U.S. Co., Ltd. in attached Form 1.

1. Details of the disposition;

A. Plaintiff SK Co., Ltd. (hereinafter “Plaintiff SK”) is a company that engaged in petroleum refining business, etc. before dividing the portion of petroleum refining business, as seen below. Plaintiff SK Energy Co., Ltd. (hereinafter “Plaintiff SK”) was established by dividing the portion of petroleum refining business from Plaintiff SK around July 2007, when the part of petroleum refining business was divided and established from Plaintiff SK Co., Ltd. (hereinafter “SK Energy Co., Ltd. at the time of division, and its trade name was changed) on November 1, 201.

The Plaintiffs (the Plaintiff’s former Plaintiff EK and the latter was engaged in the same petroleum refining business. The instant disposition, which deemed thereafter, was imposed on Plaintiff U.S. case by dividing the traffic tax, education tax, value-added tax, and driving tax on Plaintiff U.S. energy, but all of them were related to the petroleum refining business, which belonged to Plaintiff U.S. case prior to the division, and Plaintiff U.S. Energy, divided under Article 25(2) of the Framework Act on National Taxes, bears joint and several liability for payment. As such, Plaintiff U.S. Energy, a company incorporated by division, pursuant to Article 25(2) of the Framework Act on National Taxes, sells petroleum products without distinguishing the Plaintiffs (hereinafter “Plaintiffs”) from Plaintiff U.S. case and Plaintiff U.S. energy, while selling petroleum products after determining crude oil, it was reported and paid the traffic tax, education tax, and value-added tax pursuant to Article 25(2) to Defendant U.S. Head of U.S.

(b)The Agreement between the Republic of Korea and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in the Republic of Korea pursuant to Article IV of the Mutual Defense Treaty between the Republic of Korea and the United States of America, paragraph 3 of Article 16, including the authorized entity, shall be the Republic of Korea.