1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. The Plaintiff, in the name of B, participated in the capital increase issued on September 29, 199 by the Co., Ltd., Alley Construction Co., Ltd. (hereinafter “the instant company”), and subscribed to KRW 10,920 on August 22, 2002, and KRW 16,80 on December 16, 2004.

In March 11, 2014, the Defendant notified the head of the Dongsan District Tax Office, who conducted an investigation into changes in the shares of the instant company in 2013, notified the content of the above title trust, and notified the Plaintiff of the joint and several tax liability for the gift tax on the shares acquired in 1999, KRW 21,954,940, KRW 202, and KRW 136,827,910, with respect to the shares acquired in 2004, and KRW 136,827,910, with respect to the shares acquired in 204. On the same day, the Defendant notified the Plaintiff as the title truster

(hereinafter “instant disposition”). The Plaintiff filed a request for examination of the instant disposition with the Commissioner of the National Tax Service on April 18, 2014, but the Commissioner of the National Tax Service dismissed the request on June 27, 2014.

On the other hand, B paid the gift tax on the shares acquired in March 21, 2014, 2002, and the gift tax on the shares acquired in March 26, 2014.

On May 12, 2014, the Plaintiff filed the instant lawsuit.

[Ground of recognition] Unsatisfy, Gap evidence 1, 2 (including paper numbers; hereinafter the same shall apply), Eul evidence 1, 2, and 5, the purport of the whole pleadings

2. As long as B, the principal taxpayer of the gift tax on the acquisition of each of the above shares, the Defendant already extinguished the Plaintiff’s joint and several tax liability, and even if B won in the lawsuit seeking the revocation of the above gift tax brought by B, the Plaintiff’s joint and several tax liability still exists, and the refund is also an issue only in relation to B, and thus, the Plaintiff has no legal interest in seeking the revocation of the disposition of this case.

I look at this.

In this case, the plaintiff is the company B in its name.