The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. In fact, Nonparty B Co., Ltd. (hereinafter “Nonindicted Company”) did not pay value-added tax, corporate tax, and wage and salary income tax (including additional dues from February 10, 2017 to September 30, 2018) in total of KRW 1,259,69,698,360 as of November 16, 2018.

On October 1, 2018, the Defendant, who was an employee of the non-party company, started engaging in wholesale and retail business, such as cement, with the trade name "C".

Plaintiff

On November 20, 2018, the head of the Dong-su District Tax Office sent a notice of attachment to the Defendant stating that “The amount until the delinquent amount (including any increased additional dues added thereto) out of the sales claims (including claims to be incurred later) against the Defendant of the company abroad shall be seized pursuant to Article 41(1) of the National Tax Collection Act” (hereinafter “instant attachment”), and the above notice reached the Defendant on November 22, 2018.

From October 31, 2018 to March 31, 2019, Nonparty Company issued a tax invoice of KRW 112,359,345 (hereinafter “instant tax invoice”) to the Defendant, as shown in Table 1, as follows.

[1] On October 31, 2018, 201. 15, 20. 3, 20. 19, 201. 12, 193, 650, 365 16, 713, 015. 13, 329, 957 1, 32, 998 14, 62, 955 9. 20. 36. 16. 20, 208, 204. 16. 36. 3, 205, 206. 4. 16. 3, 205, 208, 204. 3. 16. 3, 205, 206. 3. 3, 205, 2018

[Reasons for Recognition] There is no dispute;