A. A donation contract concluded on June 8, 2016 between the Defendant and B.

A. After conducting a tax investigation with respect to C, the head of the tax office under the Plaintiff-affiliated tax office found the omission in filing a return of corporate tax and value-added tax for the business year from January 1, 2009 to May 2015, and imposed corporate tax and value-added tax on September 5, 2016 and on November 6 of the same year as indicated below.

The tax amount of each other’s taxation period (original) C. 711,450 value-added tax for 209 1,209 29,420 for 29 2009 418,680 for 209 50,835,90 for 2010 14,902,480 for 29,913,913, 930 for 205, 204 for 205, 204 for 205, 204 for 205, 205, 2063, 205, 2064 for 205, 205, 207, 205, 2063, 268, 205, 207, 205, 206, 205, 204, 206, 2011, value-added tax for 2304, 25013

B. However, C did not pay corporate tax and value-added tax imposed on September 30, 2016, which is the due date for payment of the above corporate tax and value-added tax. On October 31, 2016, and November 30, 2016, the head of the tax office of the port of distribution designated C as the secondary taxpayer on January 5, 2017, and notified C of the payment as indicated in the following table. The above notice was served on B on January 6, 2017.

(hereinafter “instant tax claim”). The amount of tax in each tax item taxable period (hereinafter “instant tax claim”). C corporate tax, 659,500 value-added tax on January 2009, 200, pro rata 277,550 value-added tax on February 2, 2009, pro rata 38,110 corporate tax on January 1, 2010, pro rata 47,673,930, pro rata 13,975,520.