Claimant (Law Firm, Attorneys Lee Tae-chul et al., Counsel for the plaintiff-appellant)

Other party 1 (Counterparty 5 to the Supreme Court’s judgment)

Other party 2 (Counter. 1 of the judgment of the Supreme Court) and one other (Law Firm Hun-Ba, Attorneys Kim Tae-tae et al., Counsel for the plaintiff-appellant)

Other party 4 (Counter. 3 of the judgment of the Supreme Court) and one other (Law Firm Hun-Ba, Attorneys Kim Tae-tae et al., Counsel for the plaintiff-appellant)

The Seoul Family Court Order 2010 Ma38 (Main Judgment), 2010 Mahap216 (Rejudgments) dated September 20, 201

1. Division of inherited property among trials in the first instance shall be modified as follows:

A. ① 11/26 shares of each of the real estate listed in the table of Attached Table 1 (Name omitted of Building) Nos. 52 through 148, 153 through 164, 175 through 182, ② shares of 11/26 shares of each of the real estate listed in the table of other real estate, ② shares of 11/26 shares of attached Table 2, ③ the attached Table 3 golf membership and the list of right to access to telegraph, telephone and telephone, and ④ shares of 3/26 shares of each of the shares listed in the list of unlisted shares listed in Attached Table 4 are divided into shares owned by each claimant.

B. ① 11/26 shares of each real estate listed in the list of real estate listed in [Attachment 1 (Name omitted) Nos. 52 through 148, 153 through 164, 175 through 182, ② shares of 11/26 shares of each real estate listed in the list of other real estate, ③ shares of 3/26 shares of each shares listed in the list of non-listed shares listed in annexed Table 4, ③ shares of 3/26 shares of each shares listed in the list of non-listed shares listed in annexed Table 4 are divided into ownership by

C. Of the shares indicated in the table Nos. 1 (Name omitted) 1 through 5, 7 through 51, 149 through 152, 165 through 174, 183 through 288, 11/13 shares in each of the real estate listed in the table Nos. 1 (Name omitted), 20/26 shares in the separate sheet No. 6 of the real estate list No. 1 (Name omitted), 30/26 shares in each of the shares listed in the separate sheet No. 4, 20/26 shares in the separate sheet No. 3/9, 4, 5 (Counterparty 4 of the judgment), and 3 shares in the separate sheet No. 2/9 shares.

D. The other party(s) 2, 3, 4, and 5 are jointly and severally liable to the claimant(s) 2,850,669,119 won, and 3,070,653,119 won to the other party(s) 1, and 5% interest per annum from the day after the day when the judgment becomes final and conclusive to the day of complete payment of each of the above amounts.

2. The appeal filed by the other party 2 and 3 against the adjudication on determination of entitlement to a contributory portion is dismissed.

3. The total costs of a trial shall be borne by each person in total in this trial and semi-trials.

1. Purport of claim

(a) Main Trial

1) Among shares listed in the non-listed shares listed in the separate sheet No. 4, 50,769 shares, remaining shares that have not been sold by the non-party 2 were divided into shares owned by the claimant (the counter-party; hereinafter referred to as the "applicant"). ② Shares, 44,064 shares, out of the remaining shares, which have not been sold by the non-party 3, are owned by two other parties (the counter-party; hereinafter referred to as the "other party"), 28,840 shares, owned by four other parties (the counter-party; hereinafter referred to as the "other party"), 28,921 shares, among shares, owned by the non-party 4,731 shares, owned by the non-party 2,81 shares, owned by the non-party 8,984 shares, owned by the non-party 5,00 shares, owned by the non-party 2,858 shares, owned by the other party 2,5481 shares, and owned by the other party 25,58136

2) As to the remaining shares 50,769 shares, which are not sold by Nonparty 2, the claimant and Nonparty 2 in the separate sheet of unlisted shares listed in the separate sheet of unlisted shares No. 4, 5, and 3, respectively, with respect to 13,846 shares, each of the parties 4, 5, and 3, 9,231 shares due to the division of the fixed date inherited property in the separate sheet

3) Of the shares listed in the non-listed shares listed in the separate sheet No. 4, the claimant: ① 7,240 shares out of the remaining shares that were not sold by the non-party 3; ④ 4,739 shares to the counter-party 4; ② 2,496 shares out of the remaining shares that were not sold by the non-party 4; ② the counter-party 2 with respect to the non-party 2; 1,639 shares out of the shares that were not sold by the non-party 4; ③ the counter-party 2 with respect to the non-party 4; and the counter-party 2 with respect to the non-party 24,659 shares out of the remaining shares that were not sold by the non-party 5; and the counter-party 4 with respect to the non-party 16,184 shares out of the remaining shares that were not sold by the non-party 6; the counter-party 2 with respect to the non-party 287 shares out of the shares that were sold to the non-party 285 shares.

4) Of the shares listed in the non-listed shares listed in the separate sheet No. 4, the counter-party 3: ① 7,240 shares out of the remaining shares that were not sold by the non-party 3; ② 4,739 shares to the counter-party 2; ② 2,496 shares out of the remaining shares that were not sold by the non-party 4; ② the counter-party 2 with respect to the non-party 2; 16,34 shares out of the remaining shares that were not sold by the non-party 4; ③ the counter-party 2 with respect to the non-party 4; and the counter-party 2 with respect to the non-party 24,659 shares out of the remaining shares that were not sold by the non-party 5; and the counter-party 4 with respect to the non-party 4,16,184 shares out of the remaining shares that were not sold by the non-party 6 corporation; ④ the counter-party 22 with respect to the non-party 285 shares each process.

5) Shares 11/13 pertaining to each real estate listed in the separate sheet No. 1 (Name omitted) shall be divided into shares owned by counter-party 2 0.43273 shares, shares owned by counter-party 4 0.283248 shares, and shares owned by counter-party 5 0.284019 shares. The obligation to refund the lease deposit for each real estate listed in the separate sheet No. 2 shall be divided into shares owned by counter-party 2, 4, and 5, respectively.

6) With respect to the shares of 0.066575 out of the shares of 2/13 shares in the 2/13 shares in the list of real estate listed in [Attachment 1], the claimant shall implement the registration procedure for transfer of shares based on the division of the inherited property with respect to shares of 0.043695 shares to the other party 4 for the other party 5.0.043695 shares in the separate list of real estate.

7) As to the shares of 0.066575 out of the shares of 2/13 shares in respect of each real estate listed in the list of real estate (the name of the building omitted) listed in the separate sheet No. 1 (the title of the building) by the other party 3, the other party 3 shall implement the registration procedure for transfer of shares based on the division of the fixed-date inherited property in each judgment against the other party 4 for the shares of 0.04357.0 shares

8) Each real estate listed in the separate sheet Nos. 2, 3, 42,00,000, and the rent for each real estate listed in the separate sheet Nos. 2, 3, 3, and 42,00,000 shall be divided as owned by other party 1, and the obligation to return the lease deposit for each real estate listed in the separate sheet No. 2

9) Of the real estate listed in the separate sheet Nos. 1 through 39 in the separate sheet Nos. 2 and 39, the other party 2 shall carry out the transfer registration procedure for shares of 3/13 with respect to shares, the claimant and the other party 4, 5, and 3, with respect to shares of 2/13 shares, based on the division of the inherited property with the fixed date of each judgment. <2> With respect to each property listed in the separate sheet No. 3 golf membership and the list of right to access to telegraph and telephone, the other party 2 shall carry out the transfer registration procedure for shares of 3/13, the claimant and the other party 4, 5, and 3, with respect to shares of 2/13 shares for each of the separate sheet No. 2/13 shares, and the other party 2 shall carry out the transfer procedure for shares of 3/13 shares for each claim for the fixed date of the judgment.

10) The claimant shall pay to other party 1 553,022,831 won and 5% interest per annum from the day following the day when the judgment is finalized to the day of complete payment.

11) The other party 3 pays to the other party 1 184,507,765 won, to the other party 2,341,369,06 won, to the other party 4, to the other party 1,532,557,470 won, to the other party 5, to the other party 1,536,725,745 won, and to the day of full payment of 5% per annum from the day following the day this judgment becomes final to the day of full payment.

(b) Anti-adjudication;

The contributory portion of other party 2 on inherited property shall be 10%, and the contributory portion of other party 3 shall be 20%, respectively.

2. Purport of appeal;

(a) Other party 1;

The decision of the first instance court shall be revoked. Among the inherited property listed in the attached Form 1 through 4, the property shall be divided according to the ratio of the respective shares of inheritance in 2/13 in respect of the remaining inherited property except for the inherited property listed in the attached Form 7 list sold by public auction.

(b) An appellant;

The part of the decision of the court of first instance against the claimant shall be revoked, and a reasonable judgment shall be sought again.

(c)Other party 3, 2, 4, 5

The decision of the first instance shall be revoked, and a new trial shall be sought.

1. Basic facts

The following facts may be acknowledged in full view of the following facts: (a) there is no dispute between the parties, or the evidence as referred to in subparagraphs A through 5, 9, 10, 22, 28, 31, 33 through 39, and the evidence as referred to in subparagraphs B-1, 5, 6, 10, and 29 (including each number; hereinafter the same shall apply) and the whole purport of the examination by the Korea Asset Management Corporation of the first instance court and the calendar of the fact-finding.

(a) Family relations and inheritance of an inheritee;

1) On December 16, 1965, Nonparty 1 (the Nonparty in the judgment of the Supreme Court) married with Nonparty 7 and was divorced from Nonparty 7 on August 2, 1974.

2) Thereafter, on December 16, 1974, the decedent married with Nonparty 8 and was married to Nonparty 3, 5, and 1 under the chain, and was divorced from Nonparty 8 on August 18, 1988.

3) The decedent married with other party 2 on May 18, 1994, and died on November 30, 2008.

(b) Division consultation on part of inherited property;

1) At the time of death, the decedent had each of the property indicated in the list of [Attachment 1] real estate, the list of other real estate, the list of [Attachment 2] real estate, the list of golf membership and access rights to telegraph, telephone and telephone, the list of unlisted stocks in [Attachment 4], and the list

2) After the death of the inheritee, the claimant and the other party agreed to divide each property on the list of inherited property indicated in the agreement on the division of inherited property in attached Form 5, a cash-based inherited property, according to statutory shares

(c) Disposition of public auction on inherited property under the name of other party;

1) After the commencement of inheritance, registration of inheritance and transfer of title was completed in accordance with the statutory share of inheritance under the name of the claimant and the other party with respect to each real estate listed in the separate sheet Nos. 1 and 2 on June 29, 2009 and non-listed stocks listed in the separate sheet Nos. 4.

2) On January 19, 2010, the Republic of Korea (U.S.) imposed a total of KRW 109,921,946,10 on the successors, 1). On January 19, 2010, in relation to the collection of inheritance tax, the Republic of Korea (U.S.) seized real estate and non-listed stocks under one claimant and one other party among the inherited property, and conducted a public auction on each property (which constitutes 2/13 shares of real estate and non-listed stocks among the inherited property) recorded in the list of the current status of disposal of inherited property in the name of the other party 7 name. The above property was awarded to the amount entered in the “sale value” column in the same list and appropriated for the payment of inheritance tax by other party 1.

2. Determination as to the claim for determination of the contributory portion by the other party 2 and 3

A. The other party 2 and 3's assertion

Other party 2, as the spouse of the inheritee, took care of not only the house as the spouse of the inheritee, but also the overall affairs related to important funds from the ordinary accounting affairs of the ○○ Group to the affairs related to important funds. Nonparty 3, barring special circumstances, is reasonable to determine the remaining companies as the title of “stock company,” Nonparty 4, Nonparty 3, and Nonparty 5 as the director or representative director of the company, and to look at the inheritee, and to contribute much to the maintenance and increase of the inherited property by demonstrating their management ability. Thus, it is reasonable to determine the contributory portion of Nonparty 2 as 10% for the inherited property, and the contributory portion of Nonparty 3 as the contributory portion by Nonparty 2 as 20% for the inherited property.

B. Determination

According to the evidence evidence evidence Nos. 4, 2 and 3, from around 2001 to the date, they were deemed to have worked as directors or representative directors of the non-party 2, non-party 4, non-party 3, non-party 5, and non-party 6. On the other hand, the following circumstances, which are acknowledged in full view of the overall purport of examination of evidence No. 1, i.e., circumstances that the non-party 2 actually participated in the management of the ○○○ Group, i.e., the non-party 2, non-party 3, non-party 4, non-party 5, non-party 5, non-party 2, non-party 4, non-party 5, non-party 2, non-party 3, non-party 5, non-party 2, non-party 3, non-party 5, non-party 3, non-party 4, non-party 2, etc.'s share purchase price.

3. Determination as to the claim for division of inherited property

(a) The confirmation of the inheritor and statutory inheritance shares;

According to the above facts of recognition, the claimant and the other party are co-inheritors of the inheritee, and the statutory share of inheritance is 2/13 shares of the other party 2/13, the claimant, the other party 4, 5, 3, and 1, respectively.

B. Scope of inherited property subject to division

1) Title trust shares

According to the evidence evidence Nos. 2 and 5, the decedent held the title trust of the non-party 9, 300 shares of the non-party 3 company's 30,000 shares before birth to the non-party 10, and 45,00 shares to the non-party 11, and 11,250 shares out of the shares in the above non-party 9's name and the shares in the non-party 11 are recognized as having been contributed to the non-party 12 foundation on January 17, 2009, which is after the death of the deceased, after the non-party 10 shares in the non-party 30,00 shares in the non-party 10 shares and the non-party 11's 33,750 shares in the non-party 11's name, which are the remaining shares remaining without being contributed to the above foundation, and are included in the inherited property of the inheritee

2) Default 42,000,000

The claimant asserts that the amount of overdue rent claim 42,00,000,000 concerning the leased portion among the real estate listed in the attached Table 1 list should be included in the inherited property division. However, the above claim is a divisible claim, and as a matter of course, it is naturally divided in accordance with the statutory share of inheritance, and at the same time, it is deemed that the amount of the claim is changed, and there is no other data to specify the amount.

(iii) one other, disposed of by public auction.

A) The parties’ assertion

The other party 1 asserts that since the real estate registered in his own name among the inherited property is disposed of by public sale and appropriated for the inheritance tax as recorded in the current status of the disposal of the inherited property under the name of the other party 7, the division of the inherited property should be made on the remaining property after deducting the property disposed of in the above public sale from the inherited property of the inheritee by treating it as expenses for inheritance, the claimant and the other party 2, 4, 5, and 3 asserted that the part of the inherited property is disposed of by public sale due to the other party 1's default on inheritance, it cannot be deemed as expenses for inheritance for the whole inheritor. Thus, the property disposed of by public sale is included in the inherited property subject to

B) Determination

If there are two or more inheritors, the inherited property shall be placed in the co-inheritors's co-ownership relation (Article 1006 of the Civil Code), and the co-inheritors' co-inheritors' co-ownership of the inherited property at the stage prior to the division of inherited property has a provisional nature to maintain the present state of inherited property up to the division of inherited property, and the division of inherited property is a procedure to resolve such shared state by equally allocating inherited property to each co-inheritors according to their specific co-inheritors according to their respective shares. On the other hand, when individual rights and obligations constituting inherited property at the time of the commencement of the inheritance have been lost or damaged after the commencement of the inheritance, or when the division of inherited property does not constitute inherited property at the time of the adjudication of the division of inherited property by the

In the instant case, comprehensively taking account of the following circumstances, i.e., (i) one inheritor who was disposed of by public auction, even if the registration of inheritance, etc. was completed under the name of the other inheritor at the time of disposal of the public auction, insofar as the above registration of inheritance, etc. was not completed through consultation among the inheritors, it shall be deemed that the co-inheritors still belong to the public auction until the division of the inherited property is completed; (ii) merely because the tax authority unilaterally proceeds from the public auction and appropriated proceeds from the sale of the inherited property before the division of the inherited property for the payment of inheritance tax by a specific inheritor, it cannot be included in the inherited property subject to division because it was already disposed of at the time of the determination of the division of the inherited property, and (iii) the inheritance tax and gift tax is deemed as having been imposed on the inherited property under the name of the other inheritor 2, which is the total value of the inherited property before the division of the inherited property. Therefore, it is reasonable to view that the other inheritor’s share in the inherited property is included in the sale of the inherited property under the title 16.

However, the opposing party 2, 4, 5, and 3 paid part of the inheritance tax to be paid by the claimant and the opposing party 1. This part of the inheritance tax is not likely to be treated as the same as the inherited property disposed of by the public auction. However, the inheritance tax paid by the claimant is not only a disposal of the inherited property subject to division but also a specific document is not submitted to specify the amount of the inherited property paid by the substitute, and as seen below, it seems that the settlement of this part is made through the above civil procedure, since the claim for reimbursement for the substitute inheritance tax is pending between the parties for the claim for reimbursement of the substitute inheritance tax, the amount of the inheritance tax paid by the substitute is not considered as the inheritance cost

(iv) the property whose division is agreed;

As seen earlier, the claimant and the other party agreed to divide each property on the list of inherited property on which a consultation on division of inherited property was held, among the inherited property, according to statutory share of inheritance. Among the inheritors, no one has divided the property in excess of statutory share of inheritance from the inherited property, and even if only the remaining inherited property, other than the property, the agreement on division of which has been completed, is divided, there is no dispute between the parties on the division, and the remaining inherited property, other than the inherited property, the agreement on division of which has already been completed, shall be excluded from the division of inherited property.

5) Sub-decisions

Therefore, the inherited property subject to division shall be the portion corresponding to 11/13 of the respective properties listed in the separate sheet 1, 2, and 4, excluding the property held by the decedent at the time of his/her death and the property whose agreement on division has been completed, and each property listed in the separate sheet 3, which is listed in the separate sheet 1, 2, and 4, and each property listed in the separate sheet 8) and the market price as of the date of the completion of the examination of the party branch office is stated in the separate sheet 9).

C. Determination as to whether to recognize special benefits

1) Determination criteria for special benefits

Article 108 of the Civil Act provides that, in a case where there is a person among co-inheritors who received a donation or testamentary gift of an inherited property from the inheritee among those who received such donation or testamentary gift, if the gift does not reach his/her own share, there exists a share of inherited property to the extent of such shortage. This purport is to treat the gift property as the advance payment of inherited property in order to ensure the fairness among co-inheritors in cases where there is a special beneficiary among co-inheritors who received a donation or testamentary gift of an inherited property from the inheritee, and to consider it in calculating the specific share of inherited property. Thus, what constitutes special benefits shall be determined by taking into account the property of the inheritee, income, living standard, home situation, etc. of the inheritee, and by taking into account the equity among co-inheritors, whether it can be deemed that the donation before the death of the deceased would give part of his/her share of inherited property to the person who will be the primary inheritor (see Supreme Court Decision 97Meu513, 520, 97S12, Dec. 8, 1998).

2) The assertion and judgment of the parties

A) Nonparty 2’s shares 6,800 shares of Nonparty 6

The claimant asserts that the non-party 2 should be included in the special profits because he received 6,800 shares of the non-party 6 company from the inheritee. However, there is no evidence to acknowledge that the inheritance was donated to the non-party 2. Rather, according to the result of the fact-finding of the court of first instance as to the fact-finding on the sex tax affairs of the non-party 2 purchased 3,050 shares of the non-party 6 company in 2003 and received 3,750 shares of the non-party 6 company in 203 and received 3,750 shares of the

B) Nonparty 3’s shares of Nonparty 3 60,000 shares

(1) The parties' assertion

The claimant asserts that 60,00 shares of the non-party 3 should be included in special profits since he received 60,000 shares of the non-party 3 from the non-party 3 inheritee, the non-party 3 acquired 3,600 shares of the non-party 3 company in 1984 at the time of incorporation of the non-party 3 company, and acquired 15,825 shares in total through four capital increase. The non-party 13 purchased 40,575 shares of the non-party 3 company from the non-party 13 on January 20, 200 and received 6,500 shares purchase price from the deceased. The claimant asserted that the non-party 3 did not receive shares of the non-party 3 company that were acquired before January 20, 200 from the predecessor, but should determine the special amount of shares purchase price based on the special profits of the predecessor.

(2) Facts of recognition

Comprehensively taking account of the overall purport of examination of Gap evidence Nos. 5, 29, Eul evidence Nos. 3 through 5, and 8, witness of the court of first instance, witness of the court of first instance, witness of the court of first instance, and witness of the court of first instance on the order to submit documents related to the order to submit safe taxation documents, the defendant 3 held 19,425 shares of the non-party 3 as of 1999, and the non-party 13 sold 40,575 shares of the non-party 3 to the non-party 3 on January 20, 200 for 263,737,50 won per share, and sold 4,425 shares of the non-party 3 company to the non-party 4,50,762,50 won per share, and the fact that the non-party 13 at the time of sale of shares was sold to the non-party 30,500 won per share and additional tax on his own, 301.4

(3) Determination

First of all, the following facts are considered to have comprehensively taken account of the health care of Nonparty 3’s shares 19,425, which were acquired by Nonparty 3 before January 20, 200, and the overall purport of the examination of evidence as to the above recognition facts and the above examination. In other words, Nonparty 3 was 13 years of age on March 3, 1984 at the time of incorporation of Nonparty 3, and thereafter, the shares of Nonparty 3 were increased by 40 years of age on January 31, 1990; it is difficult to view that the above shares were acquired by Nonparty 3 as being 19 years of age, 20 years of age, 21, 222 years of age, and 30 years of age on April 14, 193; since it is difficult to view that the above shares were acquired by Nonparty 3 as being donated to Nonparty 4 before 196, it appears that the above shares were acquired by Nonparty 3 and the above shares were acquired by Nonparty 3.

Then, according to the above facts as to the 40,575 shares of the non-party 3 company acquired by the non-party 3 on January 20, 200, when purchasing 20,575 shares of the non-party 3 company from the non-party 13 on January 20, 200, the non-party 3 purchased 20,575 shares from the non-party 13 on the non-party 13 in substitution for the payment of the purchase price of shares by offsetting the claim against the non-party 13 and the claim against the non-party 13 on the non-party 3, and it is reasonable to view that the non-party 3 is not the shares itself but the amount donated to the non-party 3 as a donation of the purchase price of shares. Accordingly, it is reasonable to view that the non-party 3

Therefore, this part of the claimant's assertion is justified within the above scope of recognition.

C) Nonparty 3’s shares of Nonparty 6 company 6,600 shares

(1) The claimant's assertion

Since the other party 3 received 6,600 shares of the non-party 6 company from the inheritee, it should be included in the special profits.

(2) Facts of recognition

According to the evidence No. 4 and the fact-finding results of the fact-finding of the court of first instance, the defendant 3 acquired 1,600 shares on Nov. 15, 1993, which was the incorporation of the non-party 6 company, and then acquired 1,600 shares in 2003, and additionally acquired 5,350 shares with 3,750 shares issued with 3,750 shares issued with 3,750 shares.

(3) Determination

First of all, it is difficult to view that the other party 3 acquired the above shares through an independent economic activity at the time of the establishment of the above company, and it is reasonable to view that the other party 3 donated the above shares to the other party 3, since it is reasonable to view that the other party 3 acquired the shares of the non-party 6 on November 15, 1993, by considering the following circumstances, such as the health stand for the 1,250 shares, and the overall purport of the examination of the evidence as seen earlier, the non-party 3 did not reach 22 years of age at the time of the acquisition of the above shares, and that the other party 3 joined the ○ Group in 1996, and that it appears that the other party 3 had been engaged in study and military service. Thus, it constitutes a special profit that the non-party 6's shares acquired on November 15, 1993 by the president of the ○ Group was donated to the other party

Then, in light of the following circumstances acknowledged by Nonparty 3, as a whole, based on the health account and the overall purport of the examination of evidence as to Nonparty 6’s 5,350 shares acquired in 2003, i.e., the other party 3 performed an independent economic activity by serving as a director or a representative director at ○○ Group when acquiring the above shares, and the acquisition price of the shares is not large, it is insufficient to recognize that the above facts of recognition alone was a donation of the above shares to the other party 3, and there is no other evidence to recognize otherwise, the above shares do not constitute a special profit.

Therefore, this part of the claimant's assertion is justified within the above scope of recognition.

3) Sub-determination

In full view of the aforementioned evidence and evidence evidence No. 40, considering the overall purport of the examination, the monetary value at the time of the commencement of the examination of the special-profit cash 】 (i.e., donation to the claimant and the other party before the death of the decedent ? the value of the property assessed as special-profit income ± (ii) the value of the special-profit property ± (iii) as indicated in the list of special-profit property : Provided, That in the case of the special-profit cash - the value of the special-profit - the amount calculated as the special-profit - the monetary value at the time of the commencement of the inheritance; and (iv) it is reasonable to calculate by the method of reflecting the fluctuation rate between the time of the commencement of the inheritance and the time of the commencement of the inheritance. The monetary value at the time of the commencement of the examination of the special-profit cash - the value of the special-profit cash - the value of the special-profit cash - the value of the special-profit cash - the value of the special profit - the date of commencement.

(d)the calculation of specific shares of inheritance;

1) Method for calculating specific shares of inheritance

First of all, the inheritance of the inheritee and the special profits of co-inheritors should be calculated by aggregating the inherited property of the inheritee and the special profits of the co-inheritors, and each statutory share of inheritance shall be calculated by multiplying the statutory share of inheritance of the co-inheritors, and then the modified share of inheritance of the co-inheritors shall be calculated by deducting the special profits here. In this case, the specific share of inheritance of

(ii) deemed inherited property;

A) Attached 1 (Name omitted) Totaling KRW 33,92,012,774 of the 11/13 equity value of each real estate other than that of No. 201 of the second floor listed in the list of real estate listed in the table of real estate in attached Table 6 and KRW 34,965,950,231 of the value listed in subparagraph 201 of the second floor above (i.e., KRW 33,92,012,74 won + KRW 973,937,457)

B) [Attachment 2] 9,087,721,877

C) Attached 3 219,984,00 won in total of each property indicated in the list of admission rights to telegraph and telephone.

D) 100,697,619,339 won in total of 11/13 equity shares in each shares listed in the separate sheet of unlisted stocks listed in attached Table 4

E) 21,634,459,372 won in aggregate of each property listed in the separate sheet of special profits

(f) Total amount: 166,605,734,819 won

3) Statutory amount of inheritance

(A) the claimant and other party 4,5,3,1

Each 25,631,651,510 won (=166,605,734,819 won x 2/13 shares in inheritance x 12)

B) Other party 2

38,447,477,265 won (=166,605,734,819 won x 3/13 shares in inheritance)

(iv) amended portion of inheritance (a modification by special benefit).

A) The claimant and the other party 5, 1

Each KRW 24,262,816,350 (=25,631,651,510) - 1,368,835,160)

B) Other party 2: 37,447,477,265 won (=38,447,477,265 won - 1,00,000,000 won)

C) Other party 4:24,179,124,90 won (=25,631,651,510 won - 1,452,526,520 won)

D) Other party 3: 10,556,224,138 won (=25,631,651,510 won - 15,075,427,372)

(v) a specific share of inheritance;

A) The claimant and the other party 5, 1

Each specific share of inheritance 24,262,816,350 won / Total share of 144,971,275,443 note 13)

B) Other party 2: 37,447,477,265 Won/144,971,275,443 won

C) Other party 4: 24,179,124,90 Won / 144,971,275,443 won

D) Other party 3: 10,556,224,138 won/144,971,275,443 won/

(e) Method of dividing inherited property; and

1) The assertion and judgment of the parties

A) The parties’ assertion

If each shares listed in the list of non-listed shares listed in the separate sheet No. 4 are divided to the heir according to the statutory shares, the claimant remains in the position of a minority equity right holder who is entirely unable to participate in the exercise of management rights, and the above shares cannot be resolved because it is difficult to dispose of them as non-listed shares, so it is difficult to solve the problem of inheritance tax payment. Thus, the claimant asserts that the claimant should divide the shares of non-party 2 company of the deceased to the non-party 2 company among the above shares so that the claimant can obtain the right of management for the non-party 2 company

B) the facts of recognition

The inheritance tax imposed upon the claimant and the other party KRW 16,891,894,750, and the other party 25,462,472,350, and the real estate and unlisted stocks in the name of the claimant among the inherited property were seized due to delinquency in the inheritance tax. The real estate and unlisted stocks in the name of the claimant were disposed of by public auction as shown in the list of the current status of disposal of inherited property in the name of the other party 7, and used for the payment of inheritance tax as mentioned above. According to each of the above evidence and evidence, according to the above evidence and evidence Nos. 59,60, 99, 894, 750, and 25,462, 472, and 350, and the fact that the real estate and unlisted stocks in the name of the claimant were appropriated for the payment of inheritance tax as listed in the list of disposal status of inherited

(The following table omitted):

C) Determination

In light of the following circumstances, i.e., ① Nonparty 2, 4, and 3 engaged in the management of ○○ Group with the decedent as the shareholder and representative director of ○○ Group’s affiliate company. As such, it seems that the above inheritors continue to secure the management rights of ○○ Group with the decedent, and thus, it would correspond to the existing status of respect and maintenance of the decedent. ② Division of inherited property for the claimant to acquire the management rights of ○○ Group’s affiliate company may result in giving preferential treatment to the claimant compared to other inheritors. ③ Division of inherited property for the claimant to acquire the management rights of ○○ Group’s affiliate company may result in changes in the existing management rights. ③ Division of inherited property for the method of devolvinging the entire shares of the decedent’s affiliate company to a specific heir is a serious case resulting in changes in the existing management rights, and it is difficult to view that there is a reasonable ground to divide inherited property in such a way. In light of the above, it is difficult to accept this part of the claimant’s assertion that the claimant should divide the inherited property.

2) Criteria for division

위 인정사실 및 갑 제78, 79, 81호증의 각 기재에 심문 전체의 취지를 종합하여 인정되는 다음과 같은 사정, 즉 ① 상대방 2, 4, 5, 3(이하 ‘상대방 3 등’이라 한다)은 서로 이해관계를 같이 하여 공동으로 재산을 분할받고 나아가 자신들이 공동으로 분할받는 재산의 범위 내에서는 구체적 상속분이 아닌 자신들이 협의한 비율(상대방 2 3/9 지분, 상대방 4, 5, 3 각 2/9 지분)에 따라 분할받기를 원하고 있는 점, ② 별지4 비상장주식 목록 기재 각 주식을 상속인들의 법정상속분에 따라 분할하는 경우 청구인과 상대방 1은 ○○그룹 내 5개 계열사들의 소수주주에 불과한 지위에 머물게 되는 반면 상대방 3 등은 종전에 보유하고 있던 주식과 피상속인으로부터 상속받는 주식을 합쳐 과반수의 주식을 얻게 되어 위 계열사들의 경영권 전부를 취득하게 되는 점, ③ 별지4 비상장주식 목록 기재 각 주식은 피상속인의 상속재산 중 약 주14) 69% 를 차지할 정도로 그 가액이 큰 반면 비상장주식인 관계로 해당 회사의 경영권을 수반하지 않는 소수지분은 적정가격으로 처분하기가 곤란하여 이를 단순히 법정상속분에 따라 분할하는 경우 상속인들 사이에 실질적인 공평을 해할 우려가 있는 점 주15) , ④ 청구인과 상대방 1이 법정상속분에 따라 보유하게 될 비상장주식 전부를 상대방 3 등에 추가로 분여하는 경우 청구인과 상대방 1은 위 비상장주식 지분에 갈음하여 그 가액의 합계 30,983,882,872원(= 15,491,941,436 주16) 원 × 2)에 해당하는 부동산을 분여받게 되는바, 이와 같은 분할방식은 청구인과 상대방 1이 분할대상 부동산 중 약 주17) 70% 에 해당하는 부분을 분여받는 것으로 상대방 3 등과의 관계에서 공평하다고 볼 수 없고, 따라서 청구인과 상대방 1이 법정상속분에 따라 보유하게 될 주식의 일부를 상대방 3 등이 추가로 분여받게 하되, 상대방 3 등에게는 수익형 부동산인 별지1 (건물명 생략) 부동산 목록 기재 각 부동산의 일부를 추가로 분여받게 하는 등으로 상속인들 사이의 이해관계를 합리적으로 조절할 필요가 있는 점 주18) , ⑤ 별지7 상대방 1 명의 상속재산 공매처분 현황 기재와 같이 상속재산에 관한 2/13 지분은 대부분 감정가에도 미치지 못하는 낮은 가격에 이미 상대방 2, 3 및 소외 3 회사, 소외 5 회사 주19) 에게 소유권이 귀속된 점, ⑥ 상대방 3 등은 청구인과 상대방 1을 상대로 대납 상속세에 관한 구상금 청구의 소를 제기하여( 서울중앙지방법원 2009가합64746 , 2009가합72594 ) “청구인과 상대방 1은 상대방 2에게 각 844,947,914원, 상대방 4에게 각 691,732,495원, 상대방 5에게 각 676,344,088원, 상대방 3에게 각 921,761,361원과 위 각 금원에 대한 지연이자를 지급하라.”는 내용의 판결을 선고받아 현재 항소심( 서울고등법원 2010나17194 , 2010나19534 )이 진행 중인 점, ⑦ 청구인과 상대방 1이 상대방 3 등으로부터 상속재산분할에 따른 차액을 현금으로 정산받게 되면 별도로 상속재산을 처분함이 없이 위 민사소송의 결과에 따른 채무를 위 차액과 상계할 수 있게 되어 이해관계 조절이 간명해지게 되는 점, ⑧ 수익형 재산인 별지1 (건물명 생략) 부동산 목록 기재 각 부동산은 분할 후 처분 등 권리행사가 용이하도록 각 층별로 나누어 분할하는 것이 타당한 것으로 보이는 점, ⑨ 별지1 (건물명 생략) 부동산 목록 기재 각 부동산이 수익형 부동산인 것을 감안하여 우선 법정상속분에 따라 위 각 부동산을 청구인과 상대방들에게 적절히 안분하여 분할하면 청구인과 상대방 1은 각 5,379,376,958원(34,965,950,231 주20) 원 × 2/13 지분), 상대방 3 등은 24,207,196,313원(34,965,950,231원 × 9/13 지분)에 해당하는 부분을 분할받게 되는데, 아래에서 보는 바와 같이 청구인과 상대방 1에게 각 약 50억 원에 해당하는 부분을 분할하는 방식을 기초로 삼고, 이어 청구인과 상대방 1이 법정상속분에 따라 보유하게 될 주식의 일부를 상대방 3 등이 추가로 분여받게 하되, 청구인과 상대방 1에게는 그에 갈음하여 별지2 기타 부동산 목록 기재 각 부동산 전체를 분여하며, 상대방 3 등에게는 수익형 부동산인 별지1 (건물명 생략) 부동산 목록 기재 각 부동산의 일부를 추가로 분여받게 하면 상속인들 사이의 이해관계를 합리적으로 조절하여 공평을 기할 수 있을 것으로 보이는 점 등에 비추어 보면, 상속재산을 크게 청구인과 상대방 1 및 상대방 3 등으로 삼분하여 분할하되, 청구인 및 상대방들에게 아래와 같은 재산을 현물로 분여한 뒤 현물분여 재산의 가액과 구체적 상속분의 차액을 현금으로 정산하고, 상대방 3 등이 공동으로 분할받는 재산들에 관하여는 상대방 3 등이 협의한 비율(상대방 2 3/9 지분, 상대방 4, 5, 3 각 2/9 지분)에 따라 재산을 분할함이 상당하다.

3) Specific methods of partition

The specific details of inherited property shall be as listed in the following table. ① 11/26 shares of each 9 story, including the fifth floor, and 26 shares of each 11/26 share of each 11/26 share of each 9 story, in the list (name omitted of a building) in the attached Table 1 list, which is a profit-type real property; ② 11/26 shares of each 11/26 share of all other real estate; 3/26 shares of golf membership and telephone subscription rights listed in the attached Table 3 list; non-listed shares listed in the attached Table 4 list; 2,850,69,119 shares of each 3/19 shares of each 9 story; ② 10/26 shares of each 20 share of each 9 story, including the 5th floor; 3/166th share of each 9 share of each 20-6 share of each 3/4 share of each 5 share; 3/1660 share of each 26/1 share of each 46 shares;

본문내 포함된 표 분할대상 상속재산 가액(원) 청구인(주27) 상대방 1(주28) 상대방 3 등(주29) (건물명 생략) 제1층 6,956,805,271 6,956,805,273 (건물명 생략) 제2층 411,847,790 411,847,790 (건물명 생략) 제3층 1,693,689,762 1,693,689,762 (건물명 생략) 제4층 1,116,930,618 1,116,930,621 (건물명 생략) 제5층 1,527,373,325 763,686,663 763,686,663 (건물명 생략) 제6층 2,087,703,464 1,043,851,733 1,043,851,733 (건물명 생략) 제7층 1,159,351,732 579,675,866 579,675,866 (건물명 생략) 제8층 1,236,351,732 618,175,866 618,175,866 (건물명 생략) 제9층 1,086,703,464 543,351,733 543,351,733 (건물명 생략) 제10층 464,175,866 232,087,933 232,087,933 (건물명 생략) 제11층 541,175,866 270,587,933 270,587,933 (건물명 생략) 제12층 545,527,598 545,527,600 (건물명 생략) 제13층 1,161,527,598 580,763,800 580,763,800 (건물명 생략) 제14층 849,175,866 849,175,866 (건물명 생략) 제15층 794,329,392 397,164,696 397,164,696 (건물명 생략) 제16층 2,150,378,218 2,150,378,219 (건물명 생략) 제17층 2,294,404,704 2,294,404,706 (건물명 생략) 제18층 2,294,404,704 2,294,404,706 (건물명 생략) 제19층 2,294,404,704 2,294,404,706 (건물명 생략) 제지하층 3,325,751,100 3,325,751,101 (건물명 생략) 제2층 제201호 973,937,457 973,937,457 소계 34,965,950,231 5,029,346,223 5,029,346,223 24,907,257,807 기타 부동산 9,087,721,877 4,543,860,931 4,543,860,931 골프회원권 및 전신전화가입권 219,984,000 219,984,000 비상장주식 100,697,619,339 11,618,956,077 11,618,956,077 77,459,707,183 합계 144,971,275,447 21,412,147,231 21,192,163,231 102,366,964,990 구체적 상속분 24,262,816,350 24,262,816,350 96,445,642,743 정산 차액 -2,850,669,119 -3,070,653,119 5,921,322,247

Note 27) Claimant

Note 28) Other 1

Note 29) Other party 3

A) The claimant

Attached Table 1 (Omission of Building Name) Nos. 52 through 148, 153 through 164, 175 through 182, each week 30 listed in the table of real estate and other real estate listed in the table of real estate, 11/26 shares in attached Table 2, each property listed in the table of right to enter the golf membership and right to enter the telephone, telephone and telephone, and shares corresponding to 11/13 shares in attached Table 4, and 3/26 shares out of each shares listed in the table of non-listed shares shall be divided

B) Other party 1

Attached Table 1 (Omission of Building Name) The "stocks equivalent to 11/26 shares and the "stocks equivalent to 11/13 shares" of the real estate listed in [Attachment 1] Nos. 52 through 148, 153 through 164, 175 through 182, and each real estate listed in the list of other real estate listed in [Attachment 2] and the "stocks equivalent to 11/13 shares" of the attached Table 4 shall be divided into shares owned by

C) Other party 3

Attached Table 1 (No. 1 through 5, 7 through 51, 149 through 152, 165 through 174, and 183 through 288, the shares 11/13 among each real estate listed in the table of 11/13 and shares listed in the table of 6) real estate and shares equivalent to 11/13"in the table of non-listed stocks listed in the annexed table No. 4 shall be divided into shares with 20/26 shares as shares jointly owned by the other party 3, etc. according to the specific ratio of share of inheritance among them. However, as seen above, the above inheritor wishes to share each of the above properties with the share of 3/9, the other party 4,5, and 3 shall be divided into shares with the share of 2/9 shares.

D) settlement of the difference;

(1) The value of the divided property to the inheritor

(A) Claimant: 21,412,147,231 won [=5,029,346,223 won + 52 through 148, 153 through 164, 175 through 182; x 11/26 equity shares] + 4,543,860,931 + (i) the market price of each real estate listed in the separate sheet 2, other real estate x 11/26 equity shares + 219,984,000 won + (i) the aggregate of property values listed in the list of right to subscribe to telegraph, telephone and telephone membership (attached Form 3) + 11,618,956,07 won (i.e., the value of each stock listed in the separate sheet 4,11/13 equity shares x total of 3/26 equity shares)]

(B) Other party 1: 21,192,163,231 won [=5,029,346,223 won + (i.e., the value of each share indicated in [Attachment 1] List Nos. 52 through 148, 153 through 164, 175 through 182 + 11/26 shares] + 4,543,860,931 won + (i.e., the market price of each real estate listed in the separate sheet No. 2 and other real estate 】 11/26 shares + total of 11/26 shares) + 11,618,956,07 won (i.e., the value of each share indicated in the column of “1/13 shares” listed in the separate sheet of unlisted stocks 】 total of 3/26 shares];

(C) Other party 3, etc.: Total amount of KRW 102,36,96,90 [=23,93,320,350 + (i.e., the value of each share indicated in the column of “stocks corresponding to the share of 11/13” in the table of real estate listed in attached Table 1 (name omitted) x the market price of each real estate listed in the table of real estate x 11/13 x the total of shares of 11/13] + [Attachment 973,937,457,457, and KRW 77,459,707,183 [Attachment 4] (the value of each share indicated in the column of “stocks corresponding to the share of 11/13” in the table of non-listed stocks x the total of shares of 20/26)];

(2) The difference between the value of the property to be distributed in kind and the specific share of inheritance

On the other hand, the claimant and the other party 1 receive the payment in kind in excess of their specific shares of inheritance as follows. On the other hand, the claimant and the other party 1 receive the payment in kind in excess of their specific shares of inheritance.

(A) Claimant: -2,850,669,119 won (=total value of the divided property 21,412,147,231 won - Specific shares of inheritance 24,262,816,350 won)

(B) Other party 1:3,070,653,119 won (=total value of the divided property 21,192,163,231 won - Specific shares of inheritance 24,262,816,350 won)

(C) Other party 3, etc.: KRW 5,921,322,247 [the sum of the values of the divided property + KRW 102,36,964,90 in aggregate - KRW 96,445,642,743 in aggregate of the values of the specific inherited property [the amount of KRW 237,447,47,265 in aggregate + KRW 424,179,124,90 in + KRW 524,262,816,350 in + KRW 310,56,24,138 in aggregate of the values of the divided property];

E) Sub-decision

① Therefore, [Attachment 1 (Omission of Building) Nos. 52 through 148, 153 through 164, 175 through 182 among the real estate listed in the list of real estate; 11/26 shares; 2. 11/26 shares among the real estate listed in the separate sheet of other real estate; 3.0 shares listed in the separate sheet of attached Table 2; 4. 3/26 shares out of the shares listed in the separate sheet of non-listed shares of attached Table 4 are divided into shares owned by each claimant; 1. 3.0 shares out of attached Table 1 (name omitted); 11/26 shares out of each real estate; 11/26 shares out of attached Table 2, 175 through 182; 2.3 shares out of the shares listed in the separate sheet of other real estate; 11/11/13 shares out of the shares listed in the separate sheet of non-listed shares; 15/146 shares out of each real estate;

4. Conclusion

Therefore, the claim for determination of the contributory portion by the other party 2 and 3 is dismissed as it is without merit, and it is so decided as to the claim for division of inherited property by the claimant. Since the part of the judgment of the court of first instance as to the division of inherited property is unfair with a different conclusion, this part of the judgment of the court of first instance is modified as above, and it is so decided as per Disposition by the assent of all participating parties 2 and

[Attachment]

Judges Kim Sang-sung (Presiding Justice)

Note 1) An amount excluded from penalty tax, and a portion to be borne by each inheritor is KRW 25,462,472,350, 4,3,5, 16,891, 894,750, 25, 350, 3, 5, and 16,3, 5, and 15

2) On the other hand, the parties 2, 4, 5, and 3 who applied for payment by annual installments of inheritance tax had completed the registration of creation of a neighboring mortgage to secure payment by inheritance tax to the Republic of Korea on real estate in their names.

3) See Article 3(3) of the Inheritance Tax and Gift Tax Act.

Note 4) See the entry in the column “total” of the current status of the disposal of inherited property under the name of the other party 7.

Note 5) Supreme Court Order 2012Switzerland97 Decided October 8, 2012

6) However, in calculating a specific share of inheritance, where a special benefit of an heir exceeds a statutory share of inheritance, the heir cannot claim the share of inheritance against the inherited property, but the excess portion is not required to be returned, and thus another heir bears the burden. If a separate agreement is made between the inheritors, as a result, only the remaining inherited property except the property for which division agreement has been made, is considered as the object of division, and there is any disadvantage not inherited to the other inheritors by sharing the inherited property equivalent to the above special benefit, there is room for room to include the inherited property subject to division.

Note 7) Of each property listed in the Schedule 1, 2, and 4, the part corresponding to 2/13 shares.

Note 8): Provided, That the second floor No. 6 of the list of real estate listed in [Attachment 1] list No. 201 is excluded from objects of public auction, and the whole is subject to division.

9) The fact that the market price of inherited property as indicated in the National Tax Service’s result of the examination (Evidence A 2 and 5) and the current market price as of the date of the date of the examination of the political party is identical does not conflict between the parties and that of the current market price as of the date of the date of the examination of the political party. As to each real property listed in the Nos. 24 through 39 of the attached Table 2 and the list of other real estate, the parties did not give any specific assertion and proof as to its value and the above

10) According to the response to the order to submit documents on safe taxation at the court of first instance, the non-party 13 stated the above 45,000 transfer value at the district tax office as 247,50,000 won per share (5,500 won per share) and filed a transfer income tax return at the district tax office. However, according to the "The Statement of Stock Transfer Income Calculation (Evidence 3)" submitted by the counter-party 3, the above 45,00 transfer value at the above 282,50,000 transfer value per share (28,762,50 won per share sold to the inheritee 4,425 won per share to the inheritee 28,762,50 won per share + the value sold to the counter-party 3 at the price of 263,500 won per share,575 won per share, the counter-party 3 should be considered to be more unfavorable to the counter-party 3,500 won per share.

11) GDP displays: The price index of the total domestic production (GDP) used to indicate in a monetary unit with the same value as that of any standard year is not nominal but actual amount. The problem is when comparing the total domestic production between two points is not the price index at the time of seeking the real value of the domestic total production. GDPR is the price index at the time of seeking the real value of the domestic total production. Specifically, the source of the expenditure, such as consumption and investment expenditure, which form the national total production, is divided into each price index, and is obtained by sharing the total domestic production from the real domestic production obtained by adding the value index. In this sense, GDP displays is an abstract price that can only be confirmed ex post facto only by calculation rather than the specific price of food 1 A. In that sense, it is an abstract price that time is not an explicit price index, but the overall economic price index can also be calculated by the national price index in the event of the increase in the total price index.

Note 12) For the convenience of calculation, any forest less than KRW 12. The same shall apply.

Note 13) Total 144,971,275,443 won = 24,262,816,350 won + 24,262,816,816,350 won + 24,262,816,350 won + 37,47,477,265 won + 24,179,124,90 won + 10,56,224,138 won

Note 14) Total 100,69,206,207 Won / Total 11/13 equity value of each of the shares listed in the separate sheet listed in the separate sheet listed in [Attachment 4] 14,972,862,369 won

Note 15) The shares of the other party, such as the entry of the current status of the disposal of the inherited property under the name of the other party 7, were sold at a significantly low price in the public sale process only approximately KRW 35 percent of the results of the National Tax Service’s investigation.

Note 16) Total value of unlisted stocks subject to division 100,697,619,339 x statutory inheritance 2/13 shares

Note 17) 30,983,882,872 ± Total value of real estate subject to subdivision 44,053,672,108

18) The method of distributing all unlisted stocks to be held by the claimant and the other party 1 to the other party 3, etc. according to statutory shares is difficult to ensure fairness among the inheritors in light of the ratio of the value of unlisted stocks from the total inherited property to the value of unlisted stocks.

Note 19) As seen earlier, other parties 2, 4, 5, and 3 are the companies in fact exercising management rights.

Note 20) The sum of the values of 11/13 shares of each real estate listed in the Schedule of Real Estate listed in Appendix 1 (Real Name omitted) subject to the subdivision.

Note 21) The result of dividing 11/13 shares in respect of the pertinent real estate by 1/2 by 1/2 of the other party.

Note 22) The amounting to 3/4 of the remaining 1/4 shares of 2/13 shares in statutory inheritance and the amount equivalent to 3,872,985,359 won would be the result of the division into real estate or cash.

Note 23) The result of dividing 11/13 shares of the real estate in question by 1/2 with the claimant.

Note 24) As in the case of the claimant, an amount equivalent to 3/4 of the remaining 1/4 shares of 2/13 shares in statutory inheritance, and an amount equivalent to 3,872,985,359 won would result in the division of real estate or cash.

Note 25) On the 19th floor, it includes 1912, where the office of the decedent who wishes to be divided by other party 3, etc. is located, and as seen earlier, 2/13 shares of the pertinent real estate is entitled to exercise full ownership by being registered as owned by other party 2, non-party 3, and non-party 5 through public sale.

Note 26) The sum of 9/13 shares, which are the aggregate of the statutory inheritance shares of other parties 3, etc., 2/20 (=2/13 x 1/4 x 2) shares among the statutory inheritance shares of other parties 1, and the other party 3, etc. thereby securing the independent management rights for all affiliates of 00 group 5.

Note 27) In the case of real estate, each 11/26 shares in the case of real estate, and “stocks corresponding to 11/13 shares” in the separate sheet of unlisted stocks listed in [Attachment 4] is the value corresponding to 3/26 shares out of each

Note 28) In the case of real estate, each 11/26 shares in the case of real estate, and the “stocks corresponding to 11/13 shares” in the separate sheet of unlisted stocks listed in [Attachment 4] is the value corresponding to 3/26 shares among each

Note 29) In the case of real estate, shares 11/13 for each real estate, and shares corresponding to 11/13 shares for unlisted stocks listed in [Attachment 4] list of unlisted stocks is the value corresponding to 20/26 shares among each shares listed.

Note 30) Of attached Form 1 (Omission of the name of a building), real estate of any 5 to 11, 13 and 15 floors is real estate.

Note 31) Of Annex 1 (Name omitted), real estate corresponding to the 1st underground floor, the 1st to 4th underground floor, the 12th floor, the 14th floor, and the 16th to 19th floor is real estate.