1. The judgment of the first instance court, including the Plaintiff’s claim extended at the trial room, shall be modified as follows:

Defendant.

1. Basic facts

A. On December 10, 2008, Defendant B’s clan (hereinafter “Defendant clan”) sold the sum of 15,992 square meters of C forest land, G forest land 288 square meters, 5,950 square meters of H forest land, and 22,230 square meters of land (hereinafter “instant land”) to Defendant Cin Chang Construction Co., Ltd. (hereinafter “Defendant Company”), and completed the registration of ownership transfer in the future of the Defendant Company on December 26, 2008.

B. On December 11, 2009, the head of the Pakistan Tax Office imposed capital gains tax of KRW 1,029,146,490 on the defendant clan in 2008.

On the other hand, D, which sold another land to the Defendant Company, was also imposed KRW 1,630,632,020 on the capital gains tax for the year 2008 by the Director of the Pakistan.

C. Defendant clans and D, dissatisfied with each of the above dispositions, filed a tax appeal with the Tax Tribunal Nos. 2010-2129 and the trial court No. 2010-2174, but all of them were dismissed.

The plaintiff, an attorney-at-law, has accepted administrative litigation against the above decision of tax judgment from the defendant clan and D, and entered into a delegation contract with D on February 2011 with the defendant clan as the client (hereinafter "the delegation contract of the court of first instance"), and the name of the defendant clan was erroneously indicated in the delegation contract of the court of first instance and the next second instance delegation contract of the defendant clan from among the defendant's clans I.D. 1. 2.

The representative JJ shall indicate the case, etc. of Article 1 (Scope of Appointment): 2010 to 2174, 2010 to 2129 to 2010 to 2010 to 20129 to : The other party: the indication of the competent court, agency, etc. of the Head of the District Tax Office: the scope of delegation (the indication of the corresponding matters) of the District Court of the Republic of

1. Agreed negotiations;

2. The remuneration and the cost of disposal of delegated affairs, value-added tax, etc. payable to “A” under Article 3(1) of the Litigation (including the first instance, second instance, and third instance) (hereinafter referred to as “B”) shall be paid to “A” as follows.

(1) Prepaid money: 8,00,000 won: 10% of the start money: (2) Time of payment: At the time of conclusion of a contract, 3) contingent remuneration: 40 million won (including value added tax).