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1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. B (hereinafter “Nonindicted Company”) was incorporated in C on January 15, 199 with the purpose of publishing planning, reproduction, and printing as of January 15, 199; at the time of incorporation, the total number of issued and outstanding shares was KRW 10,000 (one share amount of KRW 5,000), capital of KRW 50,000 (one share amount of KRW 5,000), capital of KRW 12,000 (one share of KRW 5,000); capital of KRW 60,000,000 (hereinafter “instant capital increase”); and thereafter, the total number of issued and outstanding shares was KRW 22,00, capital of KRW 110,000.
B. According to the statement on the changes in stocks, etc. of the non-party company, at the time of incorporation of the non-party company, the non-party company holds 4,500 shares of the above 10,00 shares (45%) among 10,00 shares (45%) of the above 10 shares (35%) of the plaintiff, 3,50 shares (35%) of the plaintiff, E (D's spouse), 1,00 shares (10%) of the 1,000 shares (5%) of the F, 50 shares (5%) of the 50 shares, and G 50 shares (5%) of the above 22,00 shares issued by the non-party company. After offering new shares, D held 9,90 shares (45%) of the above 22,00 shares (35%) of the 7,700 shares (35%) and E held 4,400
C. On July 4, 2011, the non-party company was decided to discontinue the rehabilitation procedures by the above court on October 24, 201, and was voluntarily closed by the Defendant on October 30, 2012.
The defendant held that the non-party company is not able to pay the delinquent tax due to its own property, and the non-party company falls under the oligopolistic shareholder (35%) of the non-party company under Article 39 subparagraph 2 of the former Framework Act on National Taxes (amended by Act No. 11845, May 28, 2013; hereinafter referred to as the "former Framework Act on National Taxes") and thus, on November 21, 2012, the plaintiff was designated as the second taxpayer of the non-party company as well as the second taxpayer of the non-party company.