A. The plaintiff is a company that provides passenger transportation services, and the defendants are shareholders or directors of the plaintiff company.

B. Without withholding income tax and local income tax, the Plaintiff paid KRW 19.8 million as interest income in 2010 and 201 to Defendant B, Defendant B paid KRW 74.9 million as dividend income from 2012 to 2015, and Defendant C paid KRW 68.4 million as bonus and dividend income, respectively.

C. After being notified by the National Tax Service of the payment of withholding tax to the Defendants, the Plaintiff paid withholding tax (D 5,445,000 won, B 11,534,600 won, and C792,710 won) to the Defendants until May 31, 2016.

On the other hand, D deceased on August 7, 201 (hereinafter “D”) and the E, F, and Defendant B inherited the deceased’s property at their respective shares of 1/3.

【In the absence of any dispute, Gap 1 and 2 evidence, Gap 3-7, Gap 4-1, 2, 5, Gap 5-8 evidence, fact-finding with respect to G Administrative Welfare Center, the purport of the whole pleadings

2. The determination system is a system that indirectly realizes the implementation of the original tax liability that the original taxpayer assumes by substantive law through the procedure of withholding taxes, and the original taxpayer is exempted from the relevant tax liability due to the payment of withholding taxes. Therefore, where a withholding agent pays the withholding tax from the original taxpayer to the State without withholding the withholding tax, he/she may exercise the right to indemnity against the original taxpayer.

The deceased and the Defendants were exempted from their liability for tax payment by paying withholding tax (the net KRW 5,445,00, KRW 11,534,600, KRW 11,534,600, and KRW 3792,710) from the deceased and the Defendants, a source taxpayer, without withholding taxes. As such, the deceased and the Defendants were equivalent to their respective corresponding tax amounts as the amount of indemnity to the Plaintiff.