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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Facts of recognition;
A. Plaintiff’s taxation claim No. B 1) The small and medium regional tax office under the Plaintiff’s affiliated therewith from June 3, 2010 to October 31 of the same year is a seednet Co., Ltd. (hereinafter “Cmatnet”).
(C) As a result of the stock change investigation conducted with respect to the Company C (hereinafter “C”)
Around January 10, 2007, B, the representative director of the regional tax office, issued a notice of change in the amount of income to KRW 4,390,400,00,000, under the name of E, F, G, and H, and thereafter, acquired the company fund equivalent to the same amount by again having C acquire the shares of KRW 4,390,40,000. (2) On January 17, 2007, the Jungbu District Tax Office notified the data on acquisition of C’s high-price shares of the assessment to the competent tax office, on June 1, 2011. On July 1, 201, the K-dong Tax Office issued a notice of change in the amount of income to KRW 4,390,400,000,00, and the Sungdong Tax Office issued a notice of additional additional additional tax for the disposal of income on January 11, 2012, 203,308.281.
(2) In addition, Article 21(1) of the Framework Act on National Taxes (hereinafter “instant global income tax”) provides that “B does not pay any value-added tax for the first period of January 2010 as notified by the head of the Dobong Tax Office.” As seen below, the amount of arrears as of July 2, 2010, which was concluded between B and the Defendant with respect to each real estate listed in the separate sheet, reaches KRW 2,439,585,70 in total as shown in the following table. The tax liability is established for the items of taxation, such as income tax and value-added tax, when the taxable period ends (Article 21(1) of the Framework Act on National Taxes). The amount of arrears (the amount of arrears calculated as of December 31, 2007) is the amount of arrears (the amount of arrears calculated as of March 22, 2034, 948, 802, 413, 49, 2012).