1. Revocation of a judgment of the first instance;

2. The Defendant’s gift tax pertaining to the Plaintiff on December 1, 2010 KRW 85,468,170 for the year 2007.

1. Details of the disposition;

A. B Co., Ltd. (hereinafter “B”) is a KOSDAQ-listed corporation that is engaged in the business of manufacturing steel pipes, and C Co., Ltd. (hereinafter “C”) is a KOSDAQ-listed corporation that is incorporated by dividing the part of the tea manufacturing business from B on July 1, 2004.

A period for exercising the price per share B 620 won on January 14, 2005; - December 13, 2011, C 527 won on December 14, 2005; - January 14, 2005 - December 13, 2011

B and C issued separate type of bonds with warrants around December 14, 2004, respectively, and the details of the warrant certificates are as follows:

C. The Plaintiff acquired new shares issued by B and C by exercising part of the above warrant certificates of B and C as stated in the following table (hereinafter “instant warrant certificates”) after purchasing them as stated in the following table:

7. Acquisition date of preemptive rights: 0. 7. 7. 8 0. 7. 8 6. 7. 8 7. 8 6. 7 . 7. 7 . 7. 8 0. 7 . 7. 7. 8 0. 7. 7 . 8. 1. 7 . 1. 6. 7. 8 7. 1. 7 . 1. 7. 1. 1. 6. 7. 7. 8. 1. 7. 8. 1. 1. 7. 1. 1. 1. 1. 7. 7. 8. 1. 1. 72. 1. 1. 7. 1. 1. 8. 1. 7. 1. 7. 1. 8. 1. 1. 1. 1. 1. 1. 1. 6. 7. 7. 8. 1. 1. 1. 8. 1. 1. 1. 1. 1. 20. 1. 1. 1.