1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. B (hereinafter “B”) was established for the purpose of advertising agency business, advertising planning business, etc. on June 13, 2013, and the Defendant imposed the same value-added tax (principal tax), corporate tax (principal tax), and wage and salary income tax (principal tax) as indicated in the “B Notice” column in attached Table 1. B (principal tax) stated in attached Table 1 “the details of imposition” in attached Table 1. B (principal tax) did not pay the total amount of KRW 174,374,590 (principal tax) as indicated in the “designated amount” column in attached Table 1. The Defendant deemed the Plaintiff as the oligopolistic shareholder of B at the time when the liability for tax payment was established, and as indicated in attached Table 1 “the second tax liability designation” column in attached Table 1, the Plaintiff was designated as the secondary taxpayer of B and imposed the total amount of KRW 174,374,590 (principal tax).

[The facts that there is no dispute over the basis for recognition, Gap evidence 2, Eul evidence 4-1 to 14, Eul evidence 1, the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion was an employee of C Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”). However, D, who practically operated Nonparty Co., Ltd., established B, and registered the Plaintiff as a shareholder holding 100% of the Plaintiff’s shares by taking advantage of the Plaintiff’s name.

Therefore, the Plaintiff is not an oligopolistic shareholder B, and the instant disposition is null and void as a matter of course.

(b) Attached Form 2 of the relevant statutes;

C. (1) Determination 1) The former Framework Act on National Taxes (Amended by Act No. 16097, Dec. 31, 2018; Act No. 12848, Dec. 23, 2014; hereinafter referred to as “former Framework Act on National Taxes”).

Article 39 subparagraph 2 of the same Article defines “a person whose total number of stocks held by a stockholder exceeds 50/100 of the total number of stocks issued by the relevant corporation and who actually exercises his/her rights thereto” as an oligopolistic stockholder. A person who falls under an oligopolistic stockholder as of the date on which a corporation’s tax liability is established