A. B (hereinafter “B”) is a corporation mainly engaged in construction business, and the Plaintiff owns C’s 40,000 shares, which are 40% of the total shares of B.

B. B filed a declaration of KRW 199,582,730 for the business year 2015 to the Defendant on March 31, 2016, but did not pay the amount.

Accordingly, the Defendant issued a revised notice of KRW 100,749,360 on May 2, 2016, and KRW 100,719,420 on July 1, 2016, respectively, to B, but the Defendant discontinued its business on August 3, 2016.

C. On March 23, 2015, the Plaintiff entered into a share transfer agreement with D to acquire B shares of KRW 300,000 from KRW 150,000 (hereinafter “instant share transfer agreement”).

D on June 2, 2015, the securities transaction tax and capital gains tax pursuant to the stock transfer contract of this case were reported, and B also filed a report on corporate tax for the business year 2015 and submitted a detailed statement on the changes in stocks and a statement on the transfer of shares, including the fact that the Plaintiff acquired shares from D.

On September 21, 2016, pursuant to Article 39 of the Framework Act on National Taxes, the Defendant notified the Plaintiff to pay KRW 63,704,510 [including additional taxes] [the second tax payment charges for KRW 100,749,360 on May 2, 2016, KRW 32,219,630 on corporate tax of KRW 100,719,420 on corporate tax of KRW 100,719,420 on July 1, 2016, and KRW 31,484,880 on corporate tax of KRW 10,719,420 (including additional taxes)]; (hereinafter “each of the instant dispositions”).

E. On November 25, 2016, the Plaintiff filed a tax appeal against each of the instant dispositions, but the Tax Tribunal rendered a decision to dismiss the Plaintiff’s claim on February 8, 2017.

【Ground of recognition】 The fact that there is no dispute, Gap's 1 through 3, 6, 7 evidence, Eul's 1 through 9, the purport of the whole pleadings

2. Whether each of the dispositions of this case is legitimate

A. The plaintiff's assertion is upon the request of D, the shareholder of B.