Plaintiff

Corporate tax of 8,420,140 won and value-added tax of 1, 2018 for each business year of 2018 for A.

A. C Co., Ltd. (hereinafter “foreign corporation”) was a corporation established for the purpose of manufacturing automation equipment in Kimhae-siD on December 22, 199 and closed the business on September 21, 2018.

The representative director's spouse, 1,000 2,00 F's wife B and 3,000 F's wife B and other 3,000 F's 3,000 F's 1,000 F's 1,000 5 representative directors, but Plaintiff A and Plaintiff B were listed as follows as shareholders holding 30% of the shares of the non-party corporation since 2011 and 15% of the shares of the non-party corporation.

B. As of November 6, 2018, the non-party corporation failed to pay taxes of 155,755,870 won, including the second half-year value-added tax, etc. as of November 6, 2018. The Defendant: (a) deemed that the Plaintiffs were oligopolistic stockholders of a non-party corporation under Article 39 Subparag. 2 of the Framework Act on National Taxes; (b) designated them as the second taxpayer on November 6, 2018; and (c) imposed and collected corporate tax, etc.

(hereinafter referred to as "the amount of tax in arrears due to the date of establishment of the tax item for the year to which this case may accrue, designated as the secondary liability for tax payment on June 30, 2018, 92,341,090 A (30), 27,702,320 B (15) 13,851,150 on September 30, 2018, 2018, 88,420 B (30), 167, 160 A (30), 30, 420, 2140 B (15), 210, 70, 7070, 208, 306, 167, 160 A (30), 30, 167, 205, 208, 306, 168, 207, 2058, 306, 1988

On November 28, 2018, the Plaintiffs were dissatisfied with the request for a trial to the Tax Tribunal. However, on April 29, 2019, the Supreme Court rendered a judgment dismissing the Plaintiffs’ claims.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4 (including paper numbers; hereinafter the same shall apply), Eul evidence Nos. 1, 2 and 3, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The actual owner of the non-party corporation alleged by the plaintiffs is F, and the plaintiffs lend the name to F.