1. On January 12, 2016, the Defendant imposed a gift tax of KRW 1,257,441,630 (including additional taxes) on the Plaintiff.

1. Details of the disposition;

A. B Co., Ltd. (hereinafter “B”) owns each of the 9,400,00 shares issued by B as of March 2010, the total number of shares issued by B as of the Plaintiff was 80,800 shares (0.86%) and 3,531,014 shares (37.56%) by the Plaintiff’s father, and 80,000 shares (0.85%) by the Plaintiff’s partner.

B. F Co., Ltd. (hereinafter “F”) is a corporation engaged in the manufacture, sale, maintenance, and service business of semiconductor-related equipment and parts; the total number of F’s outstanding stocks is 60,000 shares; and the Plaintiff and E own 24,000 shares (40%) and 12,000 shares (20%) respectively.

C. B, on April 6, 2010, issued bonds with warrants (hereinafter “instant bonds”) with the IBK Capital Co., Ltd. (hereinafter “IBK Capital”) with an underwriter at the 6,000,000,000 won in total face value, 00% in surface interest rate, 4% in maturity guarantee interest rate, 4% in maturity guarantee interest rate, April 7, 2010, maturity date on April 7, 2010, and April 7, 2013 (hereinafter “the instant bonds”), and entered into a contract with the 30th day before the expiration of one year from the date of issuance ( April 7, 201) to the 30th day before the maturity of 30 days ( March 8, 2013) with the preemptive right to new stocks to be transferred to 40% in total,380,000, 106, 40% in transfer of the instant bonds with warrants and 40% in transfer.

(2,380 per share, 1,512,605 note). D.

The defendant shall have the interest of KRW 6,329,949,40 per share [4,280 won (6,660 won - 2,380 won) x 1,512,605 shares] - 144,00,000 (acquisition value of the preemptive right in this case) by acquiring preemptive right and exercising it.