1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff is the representative director of D Co., Ltd. (former trade name: E Co., Ltd.; hereinafter “instant company”) who is a company operating maritime transport business while owning the oil transport vessel C (hereinafter “instant vessel”), and the Defendant is the representative director of the said company from April 9, 2002 to March 9, 2010.

B. The Defendant actually owned 10,00 shares of the instant company. However, the Plaintiff acquired the instant company from the Defendant on March 9, 2010 and transferred the said shares on March 9, 2010, and held 4,800 shares in the name of the Plaintiff’s relative, and the remainder was in the name of the Plaintiff’s relative.

C. Around 2012, the Minister of Strategy and Finance imposed corporate tax for each of the year 2006 and 2007 and each of the labor income tax for each of the year 2006 and 2007, and Jung-gu Busan Metropolitan Government imposed corporate tax for each of the year 2006 and the special collection of local income tax for each of the year 2006 and 2007, and subsequently issued a corrective disposition to additionally pay the above principal tax and the additional tax for each of the year 2006 and 347,146,070. The content is as follows.

과세관청 세금종류 과세연도 납부기한 본세 납부기한 경과 후 가산금 중부산 세무서 법인세 2006. 귀속 2012. 2. 29. 157,391,510 1개월 이내 : 4,721,740① 2012. 4. 30.까지(중가산금) : 1,888,690② 2007. 귀속 2012. 2. 29. 16,540 1개월 이내 : 490③ 중부산 세무서 근로소득세 2006. 귀속 2012. 5. 31. 137,077,340④ 1개월 이내 : 4,112,320⑤ 2012. 7. 31.까지(중가산금) : 1,644,920⑥ 2007. 귀속 2012. 7. 31. 3,733,480⑦ 1개월 이내 : 112,000⑧ 2012. 9. 30.까지(중가산금) : 44,800⑨ 부산광역시 중구청 지방소득세 (법인세분) 2006. 귀속 2012. 7. 2. 19,099,450 572,980⑩ 지방소득세 (특별징수분) 2006. 1. 귀속 2012. 8. 31. 15,843,830⑪ 475,310⑫ 2007. 1. 귀속 2012. 10. 2. 410,670⑬ 422,990(납기후 금액)

D. The above corrective disposition.