1. The instant lawsuit shall be dismissed.

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

1. The following facts are not disputed between the parties or may be acknowledged in full view of the entries in Gap evidence 1, Eul evidence 1 to 5 (if the parties have serial numbers, including each serial number; hereinafter the same shall apply) and the whole purport of the pleadings:

B Co., Ltd. (hereinafter “instant company”) opened on October 15, 2006 and run passenger terminal service business, and closed on September 30, 2011.

B. The Defendant imposed four dispositions, including corporate tax and value added tax, on the instant company as follows, but the instant company did not pay this amount.

C. The Defendant: (a) determined that the instant company, the principal taxpayer, was incapable of paying delinquent taxes on its own property; and (b) on its shareholder registry, the Plaintiff, holding 60% of the shares of the instant company, was designated as the secondary taxpayer; and (c) imposed four dispositions, including corporate tax and value-added tax (hereinafter “instant disposition”).

Of the instant dispositions, KRW 17,070, KRW 17,070, KRW 2,532,810, and surcharges for the first term portion of year 201, KRW 106,370, and KRW 1,330,530, and KRW 39,910 were served on November 23, 2011 on the Plaintiff’s wife.

In addition, on April 22, 2013, the disposition of this case was served on C, the Plaintiff’s wife, on April 25, 2013, the imposition of value-added tax of KRW 7,545,370 and additional tax of KRW 226,350.

2. Whether the lawsuit of this case is lawful

A. We examine ex officio the part of the claim for revocation of additional dues as to the claim for revocation of additional dues.

If the national tax is not paid by the due date, the additional dues or increased additional dues as provided for in Article 21 of the National Tax Collection Act shall be naturally generated pursuant to the provisions of the Act, and the amount thereof shall be determined by the provisions of the Act, and the initial amount of tax shall be revoked