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 27, 2017, the representative C of a stock company B (hereinafter referred to as “non-party company”) engaged in real estate management business registration application (attached documents of December 26, 2017) that the Plaintiff holds 100 shares of the non-party company (100,000 won capital, and 100% equity ratio) to the Defendant (hereinafter referred to as “non-party company”).

B. On October 4, 2018, the Defendant imposed 13,514,500 value-added tax, etc. (hereinafter “instant disposition”) on the Plaintiff on the ground that “the Nonparty Company was in arrears with value-added tax, but the Plaintiff constitutes the secondary taxpayer” (hereinafter “instant disposition”).

Value-added tax on March 31, 2018, the date of notification of the secondary tax liability for arrears on the date of establishing the liability to pay taxes belonging to the item of tax; and on October 4, 2018, the first fixed date of the Value-Added Tax No. 1st 30, 440,710 on March 31, 2018; and on May 31, 2018, May 31, 2018, value-added tax on May 31, 2018; and on June 181, 2018, 13,514,500 on the aggregate of 181,60,600 on June 30, 2018.

C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on January 28, 2019 on October 15, 2018, but the judgment dismissing the Plaintiff’s claim was issued on June 20, 2019.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, 8, 9, Eul evidence Nos. 1, 2, and 3, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff asserted that the Plaintiff agreed to transfer 50 shares out of the above shares to C on December 26, 2017 following the establishment of the non-party company, and that the Plaintiff did not participate in the management of the non-party company and did not have any record of exercising shareholder rights. Considering that the Plaintiff’s disposition of this case as the second taxpayer is unlawful.

B. (1) Determination (1) Article 39 Subparag. 2 of the Framework Act on National Taxes provides that a group of shareholders owned in excess of 50/100 of the total number of outstanding shares or total amount of investment of a corporation shall be construed as a “major shareholder” and to erase the secondary tax liability for those shareholders shall attend a general meeting of shareholders of the company in accordance with the number of shares owned.