1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. A. On November 17, 1997, B Co., Ltd. (hereinafter “instant company”) (hereinafter “instant company”) closed its business around December 31, 2016, setting the 3rd floor in Yangyang-gun, Gyeonggi-do as the location of its business for the purpose of exhibition planning, construction, indoor decoration business, etc.

B. On the corporate register of the instant company, D, the spouse of the Plaintiff, was registered as the representative director of the instant company from the date of its incorporation to the date of its cessation, and the Plaintiff was registered as the auditor of the instant company from the date of its establishment to March 10, 2004.

In addition, from the 1998 to December 31, 2016 of the instant company, the details of the shareholder change are as listed below.

[Attachment 1] The number of shares held from 1998 to 2002 to 21 December 31, 2016, D 19,000 shares of the number of shares held from 47.5,000 to 25 spouse E 6,000 15 parents F 2,000 G 3,000 G 5 G 3,0000 to 3,53,000 July 5, 2000, H6,00 15 employees of H 6,000 F 2,00 parents G 3,000 G 5,000 to 3,53,000,000 July 5, 2005

C. By May 17, 2017, the instant company did not pay taxes, as indicated below, until May 17, 2017.

When the Defendant was unable to collect the amount in arrears with the assets of the instant company, on May 22, 2017, the Plaintiff exceeded 50% if the Plaintiff owned 25% of the shares of the instant company and added 47.5% of the shares of his spouse D who is a specially related party. Thus, the Plaintiff is designated as the secondary taxpayer pursuant to Article 39 subparag. 2 of the Framework Act on National Taxes on the ground that the Plaintiff constitutes an oligopolistic shareholder, and the Plaintiff issued a notice of payment as to each amount indicated in [Attachment 3] as indicated in the “amount in notice of payment” column (hereinafter “each disposition of this case”).

[Attachment 2] The company's arrears details and the company's share ratio (%) ratio of the company's shares owned by the plaintiff to the company of this case belonging to the second taxpayer designation list against the plaintiff.