1. The plaintiff's claim is dismissed.

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

1. Facts of recognition;

A. On February 7, 2007, B, who is the Plaintiff’s birth, established C (hereinafter “C”) for the purpose of export and import of dental materials and wholesale and retail business, and around that time, 750 shares of C were offered to the Plaintiff.

On April 24, 2007, the Plaintiff was appointed as C’s auditor.

B. However, according to the integrated national tax network based on the statement of changes in stocks, etc. submitted by C to the tax authority, C’s shareholder status was as follows.

During the period of shareholder possession ratio from the opening of the business in 2007 to the opening of the business in 2012 B 1,500 50% for plaintiffs 600% D 900% 30% from the end of 2013 to the end of 2014 3,000% for E 3,000%

C. On July 16, 2013, when the Head of Seocho District Tax Office notified C of KRW 58,834,350 in total, including the 2nd value-added tax in 2011, the 1st value-added tax in 2012, and the 58,834,350 in total, the 2012 corporate tax in 201, determined that B’s shares were 50% in accordance with the statement on the change of stocks, etc., and that the Plaintiff was an oligopolistic shareholder, and that the Plaintiff was designated as the 2nd taxpayer and notified C of the payment of the taxes

(hereinafter “instant disposition”) D.

On October 2013, the Plaintiff filed an application with the Seocho Tax Office for grievance that “the revocation of the instant disposition since it transferred the Plaintiff’s shares to E on October 4, 2010.” However, on November 21, 2013, the said commission: (a) the number of shares (750 shares) identified in the share transfer contract submitted by the Plaintiff is different from that of the Plaintiff’s shares (600 shares); (b) the Plaintiff received the transfer of KRW 5,40,000, which is the purchase price of shares, from B who is not the transferee; and (c) the acquisition certificate prepared by B, etc. on May 10, 2012, stating that all of the Plaintiff’s shares were transferred to one won per share; and (d) no detailed statement of changes in stocks, etc. was submitted after the Plaintiff’s share transfer; and (e) no securities transaction tax and capital gains tax were reported.