1. All of the instant lawsuits are dismissed.

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

1. Details of the disposition;

A. B Company did not pay each corporate tax for the year 2, 2012, 1, 2013, 2013, 1, 2014, 2012, 2013, and 2014.

B. Around July and August 2014, the Defendant: (a) designated the Plaintiff as a secondary taxpayer; (b) imposed KRW 28,820,590 of the value-added tax for 2 years 2012; (c) KRW 2,981,610 of the value-added tax for 1 year 2013; (d) KRW 106,212,060 of the value-added tax for 1 year 2014; (e) KRW 37,729,940 of the corporate tax for 2012; and (e) KRW 33,322,180 of the corporate tax for 2013; and (e) KRW 17,495,170 of the corporate tax for 2014

(hereinafter “Disposition in this case”). 【No dispute exists, Gap evidence 1, Eul evidence 2, the purport of the whole pleadings and arguments

2. Determination on the defense prior to the merits

A. The summary of the Defendant’s assertion is unlawful as it did not go through the pre-trial procedure.

(b) an administrative litigation on national taxes may be filed through an examination request by the National Tax Service, a request for adjudication by the Tax Tribunal, or a request for examination

(Article 56(2) of the Framework Act on National Taxes. There is no evidence to acknowledge that the Plaintiff filed the instant lawsuit following the procedure of the previous trial.

According to the statement in Eul evidence No. 1, the plaintiff may recognize the fact that the plaintiff filed a complaint to the defendant on March 2, 2016, but it cannot be said that it is a procedure for the prior trial prescribed in the Framework Act on National Taxes.

The lawsuit of this case is unlawful without going through the previous trial procedure.

[Additional, the part concerning the designation of the secondary taxpayer for whom the Plaintiff seeks revocation cannot be deemed an administrative disposition that is the subject of an appeal litigation (see Supreme Court Decision 95Nu6632, Sept. 15, 1995). 3. Conclusion is unlawful in all cases, and thus, it is so decided as per Disposition.