2. The costs of lawsuit are assessed against the plaintiffs.

A. C Co., Ltd. (hereinafter “Nonindicted Company”) was established on September 16, 2005 and engaged in the manufacture, distribution, etc. of medical devices. The Plaintiffs held 3,000 shares issued as at the time of the establishment of the said Corporation (20% shares, respectively), and each of 3,000 shares issued as capital increase for new shares in 2014 were additionally acquired, and held 6,000 shares, respectively, out of 50,000 shares issued as at the time of the establishment of the said Corporation until the business year 2017 (12% shares, respectively).

B. The Defendant issued a revised notice of the total amount of KRW 107,171,60 and KRW 165,440,80 for the second period from 2012 to 2015, based on the omission of sales declaration, to Nonparty Company: (a) the Nonparty Company did not pay it; (b) on the ground that Nonparty Company’s spouse, the representative director D (74%) of Nonparty Company, the father of Plaintiff B, and the Plaintiffs (12%) owned 98% for the total amount of KRW 12,860 to 2015; (c) the Plaintiffs were secondary taxpayers of Nonparty Company; (d) the total amount of KRW 208 to 2015; (d) the total amount of KRW 208 to 2015; (e) the amount of corporate tax for the second period from 208 to 2015; (e) the amount of corporate tax for the second period from 2012 to 2015; and (e) the total amount of KRW 20815 to 20815 years for each business year and 208 years.

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

The plaintiffs appealed and dismissed the appeal on July 9, 2018, but they filed an objection, and on October 24, 2018, filed an appeal with the Tax Tribunal, but the said claim was dismissed on December 26, 2018.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence No. 1, the purport of the whole pleadings

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

A. The plaintiffs asserted that D is non-party D.