1. Of the instant lawsuit, the Defendant designated the Plaintiff as the secondary taxpayer against Nonparty B, and the Plaintiff.

1. Details of the disposition;

A. Nonparty B Co., Ltd. (hereinafter “instant company”) is a corporation established on June 23, 201 for the purpose of manufacturing automation parts, etc. of Guro-gu Seoul Metropolitan Government Complex Building 109, and closed on June 11, 2014.

B. As of the end of 2012 and 2013, the Plaintiff is registered as holding 100% (20,000 shares, face value 5,00 won) of the shares issued by the instant company on the list of shareholders and detailed statement of changes in shares of the instant company.

C. On June 18, 2014, the Defendant: (a) designated the Plaintiff as the secondary taxpayer; (b) imposed KRW 87,582,520 of the value-added tax for the second year of 2013 on the instant company; and (c) KRW 76,109,230 of the corporate tax for the business year of 2013; and (d) KRW 76,109,230 of the corporate tax for the business year of 2013, August 26, 2014, respectively.

(hereinafter collectively referred to as “instant disposition”). D.

On September 5, 2014, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service, but the Commissioner of the National Tax Service dismissed the Plaintiff’s request on December 2, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 1, 3, 4 (including each number), Gap evidence 9-3, Eul evidence 1-2 and 4, and the purport of the whole pleadings

2. Of the instant lawsuits, the part exceeding KRW 87,582,520 of the imposition disposition of value-added tax for the second period of June 18, 2014 and the part exceeding KRW 76,109,230 of the imposition disposition of corporate tax for the business year of 2013 and the part exceeding KRW 76,109,230 of the imposition disposition of corporate tax for the business year of August 26, 2014 and each claim for revocation in excess of KRW 76,109,230 of the imposition disposition of corporate tax for the business year of 2013 is legitimate. The Plaintiff’s imposition disposition for the second period of value-added tax of KRW 90,573,940 and KRW 78,769,30 of corporate tax for the business year of 2013 and KRW 769,30 of corporate tax for the business year of August 26, 2014 is revoked.

In full view of the purport of the entire pleadings in the statement No. 1-1 and No. 2, the defendant is against the plaintiff and the defendant is June 2014.