1. The Defendant’s refusal of correction of KRW 539,605,640 for the business year 2008 against the Plaintiff on August 24, 2012.

1. Details of the disposition;

A. The Plaintiff was a previous listed corporation, which runs an investment trading business and an investment brokerage business. On December 23, 2004, the Plaintiff was incorporated into a complete subsidiary of a new financial holding company (hereinafter “new financial holding company”) through an all-inclusive share swap. On January 5, 2005, the Plaintiff’s shares were delisted.

B. The Plaintiff granted the Plaintiff’s stock options based on the Plaintiff’s shares pursuant to Article 340-2(1) of the Commercial Act before delistinging the Plaintiff’s shares.

The stock option was replaced with the stock option based on the new shares of financial branch, and the stock option based on the new shares of financial branch was granted from the beginning after the Plaintiff’s shares were delisting.

(hereinafter referred to as the “instant stock option”) is based on the new financial branch shares exercised by the Plaintiff’s officers and employees, and the part relating to the disposition stated in the order is related thereto.

The instant stock option was operated in cash by paying the difference between the exercise price of the stock option and the actual price of the stock option from the new financial branch owner when the Plaintiff’s executives and employees exercise the instant stock option. The Plaintiff agreed with the new financial branch owner to bear the Plaintiff’s share of the exercise cost of the instant stock option between the new financial branch owner and the new financial branch owner.

(hereinafter “instant conservation agreement”). D.

The Plaintiff’s officers and employees exercised the instant stock option in 2008, and, in principle, they paid cash to them according to the difference settlement method in the new financial branch’s share price, and covered the Plaintiff’s new financial branch’s expenses pursuant to the instant preservation agreement. However, the Plaintiff directly paid to its officers and employees KRW 2,158,422,593 (hereinafter “the instant money”).