Written by Chang Jin, KimCTA

                                                                                                               Translated by Eun Kyung, Park

1. An unlisted company

→ tax all

 (1) Major shareholder: 20%

 (2) other shareholders: 10%

 (3) major shareholder of major company : 30%

Scope of majorshareholder

1) Possessing above 4% ortotal amount 2500 million

(after 1/Jan/2017)

2) Possessing above 4% ortotal amount 1500 million.

(after above1/April/2018)

3) Possessing above 4% ortotal 1000 million

(after 1/April/2020)

2. Listed company

 (1) minor shareholder: taxation is exempted

 (2) major shareholder: 20%

 (3) major shareholder of major company: 30%

Scope of majorshareholder

 1) Possessing above 1%, above total amount2500 million.

 2) Shares of listed company in KOSDAQ :possessing above 2%,

 Above total amount 2000 million.

 3) Venture company :

 Possessing above 4%, above total amount 4000million.