1. The Defendant’s comprehensive real estate holding tax in 2009 against the Plaintiff on September 22, 2014 KRW 97,730 and KRW 19,540 for special rural development tax.

1. Details of the disposition;

A. From November 22, 2005 to December 31, 2013, the date of establishment of Non-Party Company B (hereinafter “Non-Party Company”), the Plaintiff was registered as a shareholder holding 20% of the company’s shares in the statement of changes in stocks, etc. from November 22, 2005 to December 31, 2013.

B. From 209 to 2012, the non-party company defaulted in the payment of comprehensive real estate tax, special rural development tax and value-added tax for the second period of 2013. If 20% of the shares of the non-party company owned by the Plaintiff and 40% of the shares of the above company owned by the non-party C, the Plaintiff constitutes an oligopolistic shareholder of the non-party company, pursuant to Article 39 of the former Framework Act on National Taxes (amended by Act No. 12848, Dec. 23, 2014; hereinafter “former Framework Act on National Taxes”), the Plaintiff was designated as the second taxpayer of the non-party company, and on September 22, 2014, the Plaintiff was notified of comprehensive real estate tax for 97,730 won, special rural development tax for 19,540 won, comprehensive real estate tax for 2010, 14, 2707, 2010 won, 301, 2018 won.

(hereinafter “instant disposition”). C.

On October 20, 2014, the Plaintiff, who was dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on March 11, 2015, but was dismissed on June 4, 2015.

[Reasons for Recognition] Facts without dispute, Gap evidence 8, Gap evidence 9-1 through 5, Gap evidence 10-1, 2, Gap evidence 11-1, 2, Gap evidence 12, 13, Eul evidence 1 and 2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

(a) The entry in the relevant statutes are as shown in the attached statutes;

B. Determination of whether a person constitutes an oligopolistic shareholder under Article 39 subparag. 2 of the former Framework Act on National Taxes is a member of a majority of shares ownership.