1. The gift tax on December 13, 2005, which was added in the trial against the Plaintiff B’s director of the tax office on the distribution of Defendant B.

1. Details of the disposition;

A. On January 10, 2006, F of D’s representative director of D (unlisted corporation, incorporated into E on April 29, 2002, changed D’s trade name on December 1, 2005, hereinafter “D”) acquired 325,00,000 shares (hereinafter “point 1 shares”) for KRW 325,000 per share (5,000 per share) during the period from January 16, 206 to March 6, 2006, he acquired 30,000 shares for KRW 325,00 (5,000 per share). However, during the period from January 16, 2006 to March 6, 2006, G Co., Ltd. (H as of July 19, 199; hereinafter referred to as “D”); and transferred 3G shares to KOSDAQ as of December 29, 2007; and delisted each of the issues.

B. On December 13, 2005, Plaintiff B and C participated in the allocation of shares to a third party by J Co., Ltd. (unlisted corporation, establishment on November 6, 1998, hereinafter “J”), and acquired each of 4,545 J shares in KRW 49,950,000 per share (hereinafter “instant 2 shares”), respectively (hereinafter “instant 2 shares”), and transferred each of 639,480,000 shares in March 27, 2006 to G (140,700 won per share); and participated in the allocation of shares to a third party on March 28, 2006, and acquired each of 227,573 shares in KRW 49,950,000 per share (hereinafter “instant 3 shares”).

C. Around October 19, 2009, the Daejeon Regional Tax Office: (a) examined the part related to the general investigation of G’s corporate tax and the changes in shares, such as D, and J, of G’s corporate tax; (b) confirmed that Plaintiff A was the actual owner of each of the instant shares; and (c) made a title trust thereof with the competent tax authority; and (d) to Plaintiff A as to the transfer of the instant one share by the competent tax authority (amended by Act No. 9916, Jan. 1, 2010; hereinafter “Capital Tax Act”).

The gift tax following the high-priced transfer under Article 35 and the ② the gift tax following the increase in the capital under Article 39 of the Inheritance Tax and Gift Tax Act shall be imposed on the acquisition of new shares of the issues2 and C, respectively, and ③ the issues of the plaintiffs B and C.