1. All plaintiffs' lawsuits are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Details of the disposition

D Co., Ltd. (hereinafter “instant company”) was established on November 22, 2012 and engaged in manufacturing business (printing), and was closed on December 31, 2017, and was delinquent in totaling KRW 56,953,890 (hereinafter “tax amount in arrears”) including value-added tax, corporate tax, etc. as indicated in the table “tax amount in arrears” as indicated below.

The Plaintiffs were shareholders of the instant company; Plaintiff C owned 35% of the shares issued by the instant company from November 22, 2012 to March 9, 2017; Plaintiff A owned 25% from November 22, 2012 to March 9, 2017; and Plaintiff B owned 10% from March 10, 2017 to December 31, 2017.

The Defendant: (a) on November 16, 2018, on the ground that the Plaintiffs were oligopolistic shareholders of the instant company at the time when the liability to pay the delinquent tax was established, the Defendant respectively designated Plaintiff A as the secondary taxpayer of the instant company on November 23, 2018, Plaintiff C, November 28, 2018, and Plaintiff B as the secondary taxpayer of the instant company on November 28, 2018; (b) imposed the Plaintiff C totaling KRW 13,269,880, including value-added tax, and KRW 3,874,080,080 including value-added tax, on the following table:

(hereinafter 'each Disposition') The delinquent tax amount of the instant disposition C (35%) A (25%) B (100%) for the second period 2, 2014, 10,445, 620 3,65, 6502, 611, 400-2, 15, 2810, 2810, 848, 340, 340, 3636, 2000, 268, 207, 208, 20636, 207, 207, 208, 206, 364, 206, 200, 200, 252, 240, 2408, 205, 206, 206, 207, 360, 206, 207, 3605, 2015.