1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a person registered as a representative member of the unlimited partnership B (hereinafter “B”) from February 5, 2001.

The amount of tax payable for the year 2006, 2847, 2947, 2097, 20748, 20797, 20947, 2068, 20797, 2068, 20947, 2068, 20797, 2068, 20797, 20697, 2068, 2097, 20697, 2068, 2067, 2067, 2097, 2067, 3694, 2067, 2068, 207, 2067, 3646, 206, 207, 207, 3605, 294, 206, 207, 2065, 206

B. B filed a return on the value-added tax base and corporate tax base and tax amount for the period from January 1, 2006 to April 30, 201 as listed below.

C. As the Defendant did not pay part of the tax amount under the above return, the Defendant designated the Plaintiff as the secondary taxpayer and notified the Plaintiff of the unpaid corporate tax and value-added tax (hereinafter “instant tax amount”) on May 3, 2011, May 30, 2012, and March 17, 2014, respectively.

On August 16, 2017, the Plaintiff transferred B to C, and was merely a formal representative member, and C from January 2006.