1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. On August 3, 2005, D Co., Ltd.: (a) the representative director and the wife of Plaintiff A as the auditor; and (b) the Plaintiff was established as the body and the specialty manufacturing industry, etc. for the business purpose; and (c) on November 13, 2008, the company changed its trade name to C (hereinafter “instant corporation”).

B. The Defendant, on August 30, 201, failed to pay national taxes as indicated in the “C” column of the title of the instant corporation, and on the ground that the Plaintiffs constituted an oligopolistic shareholder of the instant corporation at the time when the liability to pay delinquent national taxes was established, designated the Plaintiffs as the secondary taxpayer of the instant corporation, and imposed on the Plaintiff A the same amount as indicated in the “Plaintiff A’s designated portion” column, and imposed on the Plaintiff B the same amount of taxes as indicated in the “Plaintiff B designated portion” column, respectively.

3. Tax amount in arrears (on August 30, 201, 201, 208, 201, 203. 8. 4. 4. 8. 1. 8. 1. 2. 30, 208, 402, 920 on September 30, 208, 208; 4. 8. 4. 1. 30, 208, 206. 4. 8. 4. 1. 1. 1. 2. 3. 4. 8, 207, 208, 4. 8. 1. 1. 4. 1. 8, 207; 1. 8. 4. 3. 1. 1. 4. 8, 206, 208; 1. 3. 4. 8. 3. 3. 3. 1. 8, 20. 8. 3. 1. 20. 8

C. The Plaintiffs, who were dissatisfied with the instant disposition, filed an objection on September 30, 201, but received a decision of dismissal. On January 25, 2012, the Plaintiffs filed an appeal with the Tax Tribunal, but received a decision of dismissal on June 13, 2012.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence No. 2 (including paper numbers; hereinafter the same shall apply), the purport of whole pleadings

2. Whether the disposition is lawful;

A. The plaintiffs asserted that they transfer E, F, and the instant legal entity to G on June 17, 2008.