This excerpt taken from the EBAY 8-K filed Apr 16, 2009.
1.2 Purchase Price.
(a) Subject to Section 1.2(b), the purchase price payable by Purchaser for the Shares shall be $555,145,704, which amount is equal to the subscription price payable by the Selling Shareholder to Purchaser for the newly-issued shares of Purchaser to be issued to the Selling Shareholder in the Share Allocation. The purchase price shall not be subject to any deductions, withholdings, set-offs or counterclaims of any Tax.
(b) Following the Closing Date, the Selling Shareholder shall pay Purchaser the securities transaction tax applicable to the Share Purchase in an amount equal to 0.5% of the greater of (i) the South Korean Won equivalent of the purchase price for the Shares pursuant to Section 1.2(a), calculated by converting the purchase price into South Korean Won using the exchange rate quoted by Seoul Money Brokerage Services, Ltd. on the Closing Date (as defined in Section 1.3(a)), and (ii) the fair value of the Shares, as such term is used in Article 7, Paragraph 1, Sub-paragraph 2, Item Ga, Sub-item (2) of the Korean Securities Transaction Tax Act. Promptly following receipt thereof, Purchaser shall remit such amount to the applicable Governmental Body.