A. A. Law Firm E (hereinafter referred to as the “instant legal entity”) is a legal entity established on September 13, 2002 for the purpose of conducting the duties, etc. of attorney-at-law; Plaintiff A from October 20, 2005 to July 27, 2015; Plaintiff B from March 29, 2010 to July 27, 2015; Plaintiff C from January 31, 2006 to September 31, 2006; Plaintiff D was registered as a member of the said legal entity from May 1, 2013 to September 18, 2015.

B. On May 2, 2014, the Defendant imposed KRW 32,858,120 of corporate tax for the business year 2010, KRW 1,00,300, and KRW 270 of corporate tax for the business year 2011, KRW 19,50,160 of value-added tax for the business year 2010, KRW 501,717,980 of value-added tax for the business year 2010, and KRW 501,717, and KRW 980 of the value-added tax for the business year 2010. However, the said corporation did not pay it by the due date, the Plaintiffs registered as the members of the said corporation during the same period were designated as the secondary taxpayer, and the Plaintiff was imposed on Plaintiff A, B, and C on August 4, 2015, as shown in attached Table 1.

C. In addition, the Defendant: (a) designated the Plaintiffs who were registered as members of the instant legal entity during the same period as the secondary taxpayer; (b) designated the Plaintiff as the Plaintiff on April 3, 2017; and (c) imposed KRW 5,185,870 on KRW 2,275,90 on KRW 2016 on KRW 2,275,90 on KRW 2016; and (b) imposed corporate tax on the Plaintiff on KRW 335,590 on July 2016; and (c) imposed corporate tax on KRW 1,022,510 on KRW 1,510 on July 2016 on KRW 1,02,510 on KRW 20 for each of the instant legal entities for the same period; and (d) deemed the Plaintiff as the Plaintiff on April 30, 2017; and (e) imposed the Plaintiff on the Plaintiff on April 30, 2017.

The Plaintiffs are above B to the Tax Tribunal.

(1) seek the revocation of each disposition described in paragraph (1).