A. On December 31, 2009, the Plaintiff’s payment period of corporate tax 1/358, 198, 198, 520 2/20 of corporate tax on February 31, 2012 (1) on the date when the Plaintiff’s tax claim liability belongs to A (2/34,929, 2003 corporate tax on December 15, 2011 (2/30), but the Plaintiff’s payment period of KRW 34,929, 200 of corporate tax on December 31, 2010 (2/3) on December 31, 2012, 208: (a) the aggregate of KRW 48,043,198, 5204, value-added tax on September 30, 201; (b) the Plaintiff’s payment period of corporate tax on the aggregate of KRW 305/31,205,374,2015.

The director of the regional tax office considers that it is impossible to collect the above delinquent tax from D, and that E and his relatives who control D's management hold 100% of D's stocks, the stockholders' register of stockholders of the relevant D includes 10% of D's issued stocks, 30% of E's spouse, 6% of E's children, 30% of E's children, and 30% of E's issued stocks.

Considering that E’s spouse A was designated as the secondary taxpayer, and notified A of the payment of corporate tax and value added tax according to the share ratio as listed below:

(2) On March 20, 2012, the Seoul Administrative Court rendered a judgment that on March 16, 2012, the disposition of imposing corporate tax, etc. imposed on A is legitimate on March 20, 201 on the following: (a) on March 20, 209: 4,891, 171, 910; (b) 137,480, 260 on February 16, 2012; (c) 13,022, 984, 2404, 2404 on March 20, 2012; and (d) on February 6, 2011, 352, 323, 560 aggregate, 24, 959, 970 on the date of imposition of corporate tax imposed on A; and (d) on the taxpayer’s claim for revocation of the said taxation disposition by the Seoul Administrative Court as the taxpayer of the said tax office’s 201304.