1.The judgment of the first instance shall be modified as follows:

Of the instant lawsuit, the Defendant limited to the Plaintiff on February 12, 2012.

1. Details of the disposition;

A. From December 7, 2006 to July 6, 2007, the Plaintiff served as the representative director of the non-party corporation B (the trade name was “C” at the time of establishment, and the registration was made on October 16, 2007 to “D”, and the registration was made on April 1, 2009 to “B”, and the Plaintiff served as the representative director of the non-party corporation from July 6, 2007 to May 21, 2008.

B. The director of the tax office conducted a tax investigation on the non-party corporation. The non-party corporation received the revenue statement of KRW 53,097,163 from the Busan Customs office in the year 2007 and the revenue statement of KRW 18,774,650 from the Busan Customs office and did not enter them in the list of total purchase by seller, and received the processed tax invoice of KRW 10,000 (including value-added tax of KRW 1,000,000) from the Croto Design Group (hereinafter “Croto”), without real transactions, without real transactions, from the non-party corporation; the non-party corporation received the processed tax invoice of KRW 48,40,000 without real transactions; the non-party corporation received the above processed tax invoice of KRW 30,00,000 from the F company; the non-party corporation's revenue amount converted the purchase amount into the revenue amount of the non-party corporation; the non-party corporation's revenue amount of KRW 11,000,000 and 298.200.

The amount of income disposition against the non-party corporation that was investigated by the other party.