2. The plaintiff's conjunctive claim is dismissed.

3. The costs of lawsuit are assessed against the Plaintiff.

A. A. A non-party company was established on June 1, 2001 and closed on March 12, 2014, and was in arrears with 505,646,300 won in total, including value-added tax, from 2010 to 2013.

B. From 2010 to 2013, the Plaintiff owned 96,602 shares equivalent to 97.44% of the equity shares in Nonparty Company.

1. Notice of the due date for the payment of value-added tax for 2010 on April 16, 2013 (service on April 17, 2013); 3,208, 510-added tax for 2010 on May 6, 2013; 2013, 201-added tax for 209, 447, 800 3, 2010 3,208, 510 4; 1, 61, 434, 0406; 208, 2019-added tax for 203, 2019-added tax for 203, 2016, 204-added tax for 203, 2016, 2014-added tax for 203, 2016, 2014-added tax for 203, 2011.

C. On April 16, 2013 and January 15, 2014, the Defendant deemed the Plaintiff as the oligopolistic shareholder of the non-party company, and designated the Plaintiff as the secondary taxpayer, and imposed KRW 582,062,980 in total, according to the Plaintiff’s share ratio among the tax amount in arrears of the non-party company, as indicated below, on the Plaintiff.

(hereinafter “each disposition of this case”) D.

On May 29, 2015, the Plaintiff filed an objection with the Defendant, but the Defendant decided to dismiss the objection on June 15, 2015 on the ground that the time period for filing an objection has expired.

On September 8, 2015, the Plaintiff filed an appeal with the Tax Tribunal on September 8, 2015, but the Tax Tribunal decided to dismiss on November 17, 2015.

E. Meanwhile, on December 22, 2010, Nonparty Company was decided to discontinue the rehabilitation procedures in the said court on April 8, 2014 when it received a decision from the Changwon District Court to commence the rehabilitation procedures.

the court.