1. Of the instant lawsuit, the occasional retirement income tax of 58,920 won (including additional dues; hereinafter the same shall apply) in March 2014 and the warden of the instant lawsuit 58.

1. Basic facts and circumstances of dispositions;

가. 원고는 주식회사 B(변경 전 상호: 주식회사 C, 이하 ‘B’이라 한다)의 대표이사인 D의 제수(弟嫂)이고, 2004. 3. 10.부터 2007. 3. 10.까지 감사로 등재되어 있던 사람이다.

On March 10, 200, the Plaintiff acquired 3,000 shares on March 10, 2004 at the time of incorporation B, and acquired 30,000 shares at the time of capital increase with capital increase on January 8, 2005, and 21,450 shares at the time of capital increase with capital increase on July 27, 2013, and registered as a shareholder holding 27.5% shares in total.

B. On September 18, 2014, the Defendant: (a) deemed the Plaintiff as an oligopolistic shareholder and designated the Plaintiff as the secondary taxpayer; (b) imposed on December 2013, 2014, the amount of value-added tax of 40,654,440 won in arrears, the amount of value-added tax of 4,143,670 won in arrears, earned income tax of 1,428,460 won in March 2014; (c) KRW 58,920 in retirement income tax of 277,010, corporate tax of 277,010 won in May 2014; (d) value-added tax of 11,315,280 won in June 2014; and (e) imposed the imposition of value-added tax of 1,315,280 won in August 2014, value-added tax of 6,125,40 won in September 9, 2014.

C. The Plaintiff filed an objection against the Defendant on November 6, 2014, but was dismissed on December 5, 2015, and filed an appeal with the Tax Tribunal on February 13, 2015, but was dismissed on November 16, 2015.

On November 26, 2014, the Defendant revoked the designation of the secondary taxpayer as to the Plaintiff’s retirement income tax of KRW 58,920 and the occasional corporate tax of KRW 277,010 on May 2014.

(hereinafter referred to as "each of the dispositions of this case" with the exception of the above revoked parts. [Grounds for recognition] A without dispute, Gap 1-3 (including branch numbers; hereinafter the same shall apply), Eul 1-2 and the purport of the whole pleadings.

2. Determination as to the defendant's defense prior to the merits

A. On November 26, 2014, the Defendant’s summary of the Defendant’s assertion revoked the designation of the secondary taxpayer with respect to the Plaintiff’s occasional retirement income tax of KRW 58,920 on March 2014 and KRW 277,010 on May 2014.