1. The plaintiff's claim is dismissed.

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

1. On August 1, 2008, the Plaintiff’s assertion and the husband B of the Defendant invested all of the assets of the limited liability company C, which was operated together, in the same manner as a limited liability company, and closed C on November 28, 2008.

As above, the Defendant and B arbitrarily arbitrarily transferred C’s assets to the Choju Ship Co., Ltd. As such, the Plaintiff seek for the payment of KRW 370,626,790 and damages for delay on the ground of tort by subrogationing C, as a creditor who has a tax claim of KRW 370,626,790 against C.

2. Determination Gap 1, 2, 5, 6, and 9 added the purport of the entire pleadings, and ① C did not pay the value-added tax and corporate tax notified between June 27, 2008 and December 5, 2008. The total amount of arrears, including the additional dues, was 370,626,790, ② assessed the total assets of C on August 1, 2008 between the defendant, B, and Cho Jong-ju, and the defendant invested them in Cho Il-ju, and the defendant made an investment contract to secure 25% of the company shares of the defendant, ③ The fact that C was closed on November 28, 2008 is recognized.

As such, although the defendant is denied B and the name of the contract holder under the investment contract with Cho Il-ju Co., Ltd. is not B, the defendant is not a director or a shareholder of C, and the defendant is not a director or a shareholder of C, and the major shareholder of B (the shares of 25% and the shares of 25% are also held in trust with D, etc.) holding 75% of C's shares, and it is recognized that the defendant entered into an investment contract with Cho Il-ju Co., Ltd. in the name of the defendant.

In addition, as such, C's assets are invested in Cho Il-ju Co., Ltd., and closed business is substantially determined by the management judgment of B, one member, and this is actually required by Articles 576 and 347 of the Commercial Code.