Litigation costs shall be borne by the plaintiff.

A. On April 8, 2013, the instant legal entity was a legal entity established for the purpose of engaging in a joint marketing business, etc., and at the time of its establishment, the instant legal entity issued 10,000 common shares with the price per common share of KRW 5,00,000, and closed on October 31, 2015.

B. On June 18, 2013, the Plaintiff, who was an existing shareholder, acquired 3,00 shares of common shares from C, and 2, 4,000 shares of common shares from D, and was appointed as a director and a representative director of the instant corporation on the same day.

(c)

Since then, up to the closure of the instant corporation’s business, E owns a high-priced and common share 3,000 shares (30% shares) of the instant common share issued by the instant corporation (hereinafter “instant shares”).

(d)

When the corporation of this case reported and paid the corporate tax, etc., the defendant notified the corporation of the tax amount in arrears as to the corporation of this case, and the registered mail containing the tax payment notice (hereinafter "the tax payment notice of this case") was served as shown in Table 2 as shown below (the tax payment notice of KRW 6,109,310 for corporate tax of 2014 and the remaining tax payment notice was served as the address of the plaintiff, while the other tax payment notice was served as the location of the principal office of the corporation of this case). < Amended by Presidential Decree No. 25175, Feb. 1, 2012>

E. Nevertheless, as the instant corporation did not pay corporate tax, etc., the Defendant confirmed that the property of the instant corporation was insufficient to cover the amount of delinquent taxes, etc., and issued a notice of payment for KRW 34,202,70,000, which is equivalent to the Plaintiff’s share (hereinafter collectively referred to as “the instant disposition”) in accordance with Article 39 of the Framework Act on National Taxes (amended by Act No. 1352, Dec. 15, 2015).

[Grounds for recognition] Unsatisfy, Gap 1, 4, Eul 1-3, and 5, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff.