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1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. On May 24, 2012, the Plaintiff’s husband D agreed to establish a legal entity that invested 50% of the business funds with the Defendant and entered the Defendant as the representative director by establishing a legal entity Co., Ltd., Ltd. and registering the Defendant as the representative director.
B. D and the Defendant filed an application for a business registration under the name of the above corporation in Seodaemun-gu Office, but it was impossible to obtain a business registration due to the Defendant’s grounds for disqualification as the representative director, the Defendant: (a) all the shares of Co., Ltd. were issued in the Plaintiff’s name; and (b) the Plaintiff re-verification that he is the actual business operator in relation to the above application for the business registration; and (c) submitted a written confirmation of the actual business operator with the content that “I confirm that he is the actual business operator in relation to the above application
C. On February 1, 2013, the Defendant terminated the partnership agreement with D, and agreed to pay all additional taxes and public charges imposed in relation to C during which the Defendant agreed to pay the Defendant (hereinafter “instant agreement”), and the Plaintiff also transferred 600 shares of C to Nonparty E, F, and G on January 30, 2013, and the Plaintiff and D were no longer involved in the business of C.
In light of the second tax liability of investors, etc. in Article 39 of the Framework Act on National Taxes in 2015, the Republic of Korea sent to the Plaintiff a notice of payment stating that the total amount of KRW 22,381,350 (hereinafter “instant tax item”) of the nine delinquent cases, including additional taxes in 2012 and corporate tax in arrears in 2012 and corporate tax in 2013 (hereinafter “instant tax item”) shall be paid until February 25, 2015 based on the “the second tax liability of investors, etc. in Article 39 of the Framework Act on National Taxes,” and that the Plaintiff would pay KRW 25,101,830 (additional amount) of the tax item in this case by April 25, 2016, even if the Plaintiff did not pay it several subsequent notice of payment.