1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. C Co., Ltd. (hereinafter “instant company”) is a company established on November 11, 201 for the purpose of manufacturing, installing, installing, wholesaleing, or retail video camera, CCTV, and kitchen equipment.

The instant company was established as capital KRW 20 million on January 11, 2012, and the capital was increased to KRW 100 million with capital offered on January 11, 2012. The total issued shares increased from KRW 4,000 to KRW 20,000.

B. At the time of incorporation as the representative director and the representative director of the instant company, Plaintiff B was one shareholder who owned all 4,000 shares of the instant company, and thereafter, Plaintiff B owned 9,000 shares of the total issued shares after capital increase.

Plaintiff

A is a shareholder who owns 2,00 shares of the instant company from February 10, 2012 to the date of 10% of the total outstanding shares of the instant company and the father and father of Plaintiff B.

C. The instant company did not pay the total value-added tax of KRW 46,870,020 (including additional tax) from February 2, 2012 to February 2013, and closed its business on December 31, 2013, the Defendant deemed that the Plaintiffs owned 55% of the issued shares of the instant company as an oligopolistic shareholder who owns 55% of the stocks of the instant company, and thus, on May 24, 2016, imposed and collected on the Plaintiffs an amount equivalent to the Plaintiffs’ equity shares of the value-added tax in arrears by the instant company as follows:

(hereinafter referred to as “instant disposition”). (Unit) Details of the designation of the secondary tax liability of the Plaintiff B (45%) Company for the taxable period of this case were 6,563,90 2,97,50 656,50 656,259,890 3,294,160 725,710 725,710 9,454,454,90 945,420 23,591,230,2301,230,2302,230,722,382,740,740,281, 2013 as of January 2, 2013, 2013

D. The Plaintiffs appealed and filed an appeal with the Tax Tribunal on June 7, 2016, but was dismissed on August 24, 2016.

[Reasons for Recognition] Facts without dispute, Gap evidence 2, 4, 5, 7, Eul evidence 1-1, 2, and the purport of the whole pleadings

2. The plaintiffs' assertion of this case is practically a company of this case.