1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On December 11, 2013, B Co., Ltd. (hereinafter “B”) was a corporation established for the purpose of building work business, engineering work business, etc., and the Plaintiff was registered as an auditor of the said company from February 3, 2014 to February 2017 on the register of shareholders, and as a shareholder holding 30% shares in the said company from February 3, 2014 to the date on the register of shareholders.

B. As of October 17, 2018, the Defendant failed to pay local income tax of KRW 9,930,310 (including corporate income and additional dues; hereinafter “instant tax amount in arrears”) as of October 17, 2018, deeming that the Plaintiff falls under the oligopolistic shareholder B under Article 46 subparagraph 2 of the Framework Act on Local Taxes, and issued a disposition (hereinafter “instant disposition”) to designate the Plaintiff as the secondary taxpayer on October 17, 2018, imposing the local income tax of KRW 2,462,090 and additional dues of KRW 517,020 (total KRW 2,979,110) equivalent to the Plaintiff’s share in the instant tax amount in arrears (hereinafter “instant disposition”).

The amount imposed following the instant disposition includes the amount equivalent to the Plaintiff’s share out of the additional dues in arrears.

In general, since additional dues are naturally generated by the provisions of the Framework Act on Local Taxes, etc. without the procedure of determining the tax office due to the failure to pay the tax by the due date, it cannot be deemed a disposition subject to appeal litigation (see, e.g., Supreme Court Decision 2005Da15482, Jun. 10, 2005). The secondary tax liability is established and finalized separately from the main tax liability, and it is abstractly established by the occurrence of legal requirements, such as the shortage of collection to the main taxpayer, but in detail, it is finalized only when the secondary taxpayer is notified by the notice of payment as stipulated in Article 15 of the Local Tax Collection Act (see, e.g., Supreme Court Decision 89Meu24872, Dec. 26, 190).