1. It is confirmed that each shares listed in the separate sheet between the Plaintiff, Defendant B, C, and D are owned by the Plaintiff.

2. Defendant E.

1. Facts of recognition;

A. On December 30, 2014, the Plaintiff, as the largest shareholder of Defendant E Co., Ltd. (hereinafter “Defendant Co., Ltd.”), decided to sell the shares of the Defendant Co., Ltd. owned by the Plaintiff to the Defendants at a par value of KRW 10,000 per share value. On the same day, the Plaintiff concluded a share certificate sales contract between the Defendants and the Defendants on the same day, which sells 5,300 shares listed in the attached Table 1 to Defendant A, KRW 53,00,00 shares listed in the attached Table 2, and KRW 2,350 shares listed in the attached Table 3 to Defendant D for KRW 23,50,00.

B. The Plaintiff and the Defendants entered into a contract for the purchase of each share certificate, and agreed that “if there is a risk of pecuniary burden, such as unexpected taxes, etc., the sales contract shall be null and void.”

C. Accordingly, each of the 5,300 shares issued by Defendant Company was owned by Defendant B, C, and 2,350 shares on the register of shareholders of Defendant Company. D.

On the other hand, the Plaintiff submitted a report on stock transfer to the tax office after the above sales contract, and requested the competent tax office to submit explanatory data on the ground that the assessed value per share of the instant shares is 205,624 won, which shows that the value of the instant shares is to be assessed by the transfer at low price. If the Plaintiff fails to submit explanatory data or submits explanatory data on shares assessment that do not meet the National Tax Service's standard, the imposition of gift tax is clear, and the amount reaches 2,50,000

[Ground of recognition] Each entry of Gap evidence Nos. 1 through 3 (including the number of branches), the fact-finding results of this court's fact-finding on the branch of Busan, the purport of the whole pleadings

2. According to the above facts of determination, if the Plaintiff fails to submit explanatory materials on the fact that the per share value of the instant shares is KRW 10,000, it would be at the risk of being imposed gift tax up to KRW 100,000, which is stipulated in the above special agreement clause.