1. Of the judgment of the first instance, the part against Defendant A in the judgment is modified as follows.

C and the defendant A.

1. Basic facts

A. The Plaintiff’s taxation claim against C is established 1) C (hereinafter “C”).

(1) As from September 1, 2002, the real estate listed in the separate sheet (hereinafter referred to as “instant real estate”).

)에서 예식업 등을 운영하고 있는 회사이다. 체납세액표 (단위: 원 순번 세목 추상적성립일 구체적 성립일 체납세액 본세 가산금 1 법인세 2009.12.31 2013.02.04 174,569,040 127,907,180 46,661,860 2 법인세 2010.12.31 2013.02.04 297,469,010 226,657,060 70,811,950 3 법인세 2007.12.31 2013.02.04 484,591,460 371,050,160 113,541,300 4 법인세 2008.12.31 2013.02.04 509,858,580 390,397,190 119,461,390 5 부가가치세 2011.12.31 2013.02.04 31,179,120 20,373,120 10,806,000 6 부가가치세 2011.06.30 2013.02.04 102,473,730 78,463,940 24,009,790 7 부가가치세 2009.06.30 2013.02.04 115,372,220 88,340,180 27,032,040 8 부가가치세 2010.12.31 2013.02.04 115,459,940 88,407,480 27,052,460 9 부가가치세 2007.06.30 2013.02.04 120,498,350 92,265,260 28,233,090 10 부가가치세 2008.12.31 2013.02.04 135,607,530 103,834,280 31,773,250 11 부가가치세 2010.06.30 2013.02.04 147,692,480 113,087,700 34,604,780 12 부가가치세 2009.12.31 2013.02.04 152,768,820 116,974,710 35,794,110 13 부가가치세 2007.12.31 2013.02.04 159,162,630 121,870,400 37,292,230 14 부가가치세 2008.06.30 2013.02.04 196,222,940 150,247,440 45,975,500 15 배당소득세 2010.01.31 2013.04.01 35,226,280 27,477,630 7,748,650 16 배당소득세 2008.01.31 2013.04.01 41,849,080 32,643,660 9,205,420 17 배당소득세 2011.01.31 2013.04.01 72,732,350 56,733,550 15,998,800 18 배당소득세 2012.01.31 2013.04.01 75,810,280 59,134,440 16,675,840 19 배당소득세 2009.01.31 2013.04.01 93,426,850 72,875,870 20,550,980 20 근로소득세 2009.01.31 2013.04.01 127,233,560 99,246,230 27,987,330 21 근로소득세 2010.01.31 2013.04.01 142,413,690 111,087,240 31,326,450 22 근로소득세 2008.01.31 2013.04.01 200,138,300 155,802,960 44,335,340 23 근로소득세 2007...