1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Details of the disposition;

A. A. A law firm B (hereinafter “B”) was established on February 26, 2010 for the purpose of attorney-at-law business, etc. and was closed on August 19, 2013.

B. The plaintiff is entered in the corporate register B as representative and interest members.

On the other hand, the Certification Board of Attorneys-at-Law states that the Plaintiff was working in the A-Law Office from February 10, 201 to October 19, 201, in the A-Law Office D from November 3, 201 to November 3, 201, in the A-Law Office D from July 31, 201, in the A-Law Office from December 6, 2012 to December 6, 2012, in the A-Law Office from July 5, 2013 to July 29, 2013, and in the A-Law Office from July 5, 2013 to the A-Law Office.

C. The Defendant notified 285,137,50 won in total of value-added tax and wage and salary income tax (A) that under-paid or unpaid as indicated in the following table, including the notice of KRW 32,63,120 that under-paid or unpaid value-added tax on March 7, 2012 to B, but only KRW 3,671,620 among them was paid.

[Attachment 32,63, 1203, value-added tax on 2012 and 32, 463, 467, 460 5, 201, 203, 163, 205, 163, 205, 203, 163, 205, 163, 205, 206, 205, 363, 163, 205, 20, 204, 163, 205, 205, 203, 163, 46, 205, 205, 206, 205, 205, 36, 136, 205, 204, 206, 205, 205, 201, 16, 206, 16, 206, 206, 14, 25

D. The Defendant on March 2013