A. On June 30, 2010, the status of the parties and the Warsaw System, Co., Ltd., Ltd. (hereinafter “debtor Warsaw System”) received a decision to commence rehabilitation procedures as the Suwon District Court 2010 Ma42, which was rendered on June 30, 201, and currently proceed with rehabilitation procedures after obtaining authorization of the rehabilitation plan on January 26, 201. The Plaintiff is the custodian of the Warsaw System.

On March 19, 2009, the bankrupt Acheon Construction Co., Ltd. (hereinafter referred to as the "Bankruptcy Co., Ltd.") (hereinafter referred to as the "Bankruptcy Co., Ltd.") was to proceed with the rehabilitation procedures upon the commencement decision of rehabilitation procedures by the Jung-gu District Court 2009 Joint3, but the rehabilitation procedures was abolished on April 12, 2010 without obtaining authorization of the rehabilitation plan.

On June 30, 2010, the bankruptcy company filed an application for commencement of rehabilitation proceedings with the Do Government District Court again, and the rehabilitation procedure was commenced on June 30, 2010. However, the rehabilitation procedure was abolished on November 3, 2010 because the rehabilitation plan was not authorized.

On December 29, 2010, the bankrupt company was declared bankrupt by the Jung-gu District Court 2010Hahap8, and the defendant was appointed from the above court to the bankruptcy trustee of the bankrupt company on January 9, 2013.

The debtor shower system is a parent company that holds 73.85% of the shares of the bankrupt company.

B. Upon the commencement of rehabilitation procedures on March 19, 2009 for the debtor shower system's secondary tax liability and the defendant's company's company's company's company's company's company's company's company's company's company's company's company's company's company's company's company's company's company's oligopolistic shareholder's company's company's company's company's company's company's second tax liability, the director of the tax office's office designating the debtor shower system as the second taxpayer, and

(hereinafter referred to as "the tax in this case") payable by the Warsaw system as the second taxpayer. The amount of unpaid tax by the bankrupt company shall be the amount of the tax in this case. The payment method of the original payment shall be August 1209.