A. On September 14, 2012, imposition of corporate tax of KRW 7,060,940, value-added tax of KRW 45,023,720 against Plaintiff A, respectively.

A. (1) From May 18, 201 to December 31, 2012, Plaintiff A owns 28,000 shares issued by C (hereinafter “C”) with a total of 40,000 shares issued by Co., Ltd. (hereinafter “C”) established for the purpose of installation and production of screen air, and is registered as representative director from November 26, 201 to December 31, 201.

(2) Plaintiff B owns all 20,00 shares issued by D Co., Ltd. (established on March 8, 2010; hereinafter “D”) established for the purpose of installing an elevator, and is registered as a continuing representative director.

Value-added tax (unit: won) 1 value-added tax on October 25, 201; 9,976,820 value-added tax 20 value-added tax on December 31, 201; 9,852,180, value-added tax 40 value-added tax on December 31, 201; 7,060,940, value-added tax 40 value-added tax on April 25, 2012, which is 31, 2011;

B. (1) On September 14, 2012, C did not pay corporate tax, etc., the Defendant designated the Plaintiff as the secondary taxpayer of C, and imposed and notified the Plaintiff’s corporate tax of KRW 7,060,940, value-added tax of KRW 45,023,720 (the remaining overdue tax remaining after C’s payment) equivalent to the Plaintiff’s share of 70% out of the delinquent tax amount as follows:

(2) On November 6, 2012, D did not pay corporate tax, etc.; on November 6, 2012, the Defendant designated Plaintiff B as the secondary taxpayer of D; and imposed and notified Plaintiff B’s share in D’s delinquent tax amount of corporate tax equivalent to 100% of Plaintiff B’s share in D’s delinquent tax amount, KRW 2,671,60, value-added tax, KRW 25,917,930, and KRW 1,787,160.

(D) Total amount of tax in arrears remaining after payment of D; hereinafter the plaintiffs shall be the amount of tax in arrears (unit: value-added tax 11,391,340 on October 25, 201, 201; 171,820 on December 31, 201; 102,080 on January 31, 201; 31, 31, 252, 430 on December 31, 201; 40 on May 31, 201; 40 on April 31, 207; 40 on April 11, 201; 30 on April 25, 203; 40 on April 11, 203; 16, 200 on April 27, 207; 16, 201 on March 31, 2017;