1. The plaintiff's claim is dismissed.

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

1. Facts of recognition;

A. On September 5, 201, the Plaintiff was appointed as an internal director of C Co., Ltd. (hereinafter “Nonindicted Company”) for the purpose of wholesale and retail business, distribution business, etc., and resigned on May 15, 2013.

The Defendant operated the business in the name of “D”.

B. In Seoul Northern District Court Decision 2015Da3815, the Plaintiff was indicted for committing an offense, such as “(i) the Plaintiff, who was the actual operator of the non-party company, filed a final return of value-added tax on October 25, 2012 against the non-party company for the first half of the year 2012, and (ii) the Plaintiff submitted a false list of the tax invoices by sales office to the public official in charge of the above tax office, stating the false list of the tax invoices by sales office as if the Plaintiff supplied the goods equivalent to the above amount, and (iii) was sentenced to imprisonment for 10 months and suspended sentence two years for violating the Punishment of Tax Evaders Act on June 10, 2016, and the said judgment became final and conclusive at that time.

[Reasons for Recognition] Each entry of Gap 1 to 3, 7, and 8 (including partial numbers), and the purport of the whole pleadings

2. Assertion and determination

A. The Plaintiff asserted that, even though the Plaintiff did not actually engage in the goods transaction between the Nonparty Company and the Defendant while in office, the Plaintiff filed a false report as if there were actual goods transaction, and thus, the Plaintiff was accused of violating the Punishment of Tax Evaders Act and was subject to criminal trials. In order to be exempted from criminal punishment, the Plaintiff paid KRW 22,660,000 to the Nonparty Company and the Defendant, and the Defendant is obligated to return the amount equivalent to the said amount of taxes paid by the Plaintiff without

B. First of all, the evidence submitted by the Plaintiff alone is that the Plaintiff imposed on the non-party company at his own money.