1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1.

1. Facts of recognition;

A. On March 2006, the Plaintiff lent the name of F Co., Ltd. (hereinafter “F”) to E, and E became a representative director of F on June 27, 2006.

E attempted to conduct a real estate development consulting business using the name of F, but the actual business did not proceed.

B. Around July 28, 2008, the Plaintiff agreed to resign from the position of director of F and transfer all of the shares to E at the same time, and the Plaintiff agreed to pay KRW 15,000,000 as stock acquisition price by December 31, 2008.

C. Around that time, the Plaintiff resigned from the F’s director position and transferred shares to E, but E did not pay the remainder of KRW 13,000,000 with only paid KRW 2,00,000.

On the other hand, on July 11, 2008, E, as the former representative director, confirmed that there was no obligation to pay wages and public charges to the above corporation during the term of office, and confirmed that there was no obligation to pay wages and public charges to the above corporation during the above period of service, E prepared a written confirmation of contents (hereinafter “written confirmation”) and issued it to the Plaintiff.

E. Young-gu Tax Director imposed value-added tax (from April 2008 to June 2008 of the business year) and corporate tax (from January 2008 to June 2008 of the business year) on F.

The above period was the period during which E was the representative director of F, and E was the tax imposed on the part of the transaction by issuing a false tax invoice in the name of F around June 27, 2008, although E had not actually carried out the business.

When the F did not pay the tax ledger, the Plaintiff, the oligopolistic shareholder of F, was at the time determined as the secondary taxpayer and imposed KRW 14,689,160 on the Plaintiff.

F. E (hereinafter “the deceased”) died on January 27, 2012, and the wife Defendant B (3/7), Defendant C (2/7), and D (2/7) jointly inherited the deceased.

Grounds for Recognition: Facts without dispute, Gap evidence 1 through 4, Gap evidence 6 through 9, Gap evidence 12, Gap evidence 14 through 16, and Gap evidence 18, respectively.