The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Basic facts

A. The Plaintiff (hereinafter “B”) has a national tax claim equivalent to KRW 2,204,60,608,690, including the additional dues calculated as of March 26, 2019, which was the date of the filing of the instant lawsuit against B Co., Ltd. (hereinafter “B”).

The amount of tax to be notified for the first time due to the payment of additional dues (won) imposed on the Samsung Tax Office 1 Samsung 1,753,586,370 449,794,770, 770 2,203,381,140 2,779, 760, 760 4,766, 760 4, 966, 750 1,227,550 2,204,608,690, 208,690, corporate tax on July 7, 2017, 2017

B. B was prepared on March 24, 2016. On December 31, 2017, the Defendant had a contract for monetary consumption lending and lending (hereinafter “instant contract”) in which the Defendant borrowed KRW 3,150,000,000 from B with the due date set at 6% per annum on December 31, 2017, and the Defendant included KRW 3,150,000 in the short-term loan account of the Director of the Customer in 2016 as loans to the Defendant.

(c)

On August 11, 2017, the head of Samsung Tax Office seized the amount of money up to the delinquent amount of national taxes among the principal and interest of KRW 3.150 million loaned to the Defendant on March 24, 2016, and issued the notification of the above seizure to the Defendant as the third debtor on August 21, 2017.

(d)

The head of the Samsung tax office issued a peremptory notice to collect the Defendant to deposit the amount of claims seized to each Defendant on August 8, 2018 and September 3, 2018 when the Defendant did not perform his/her obligation by the due date for the performance of obligations specified in the above attachment notification.

[Ground for recognition] Unsatisfy, Gap evidence Nos. 1 through 7, the purport of the whole pleadings

2. The parties' assertion

A. The gist of the Plaintiff’s assertion 1) B has a loan claim of KRW 3.15 million against the Defendant, which was lent on March 24, 2016, and the Plaintiff seized the part of the amount up to the amount in arrears of the national tax as seen earlier, and thus, the Defendant was wholly amended by Act No. 17758, Dec. 29, 2020; hereinafter the same shall apply).