1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. B Co., Ltd. (hereinafter “B”) was established on February 10, 2015 for the development of software and closed on September 21, 2016.

B. After investigating data (value-added tax) on the Plaintiff on November 24, 2016, the Defendant: (a) deemed that the nominal shareholder B was a shareholder who owns B 100%; and (b) on December 23, 2016, the Plaintiff designated the Plaintiff as the secondary taxpayer of value-added tax 5,959,130 won (value-added tax) for 1, 2016 and notified the Plaintiff on December 26, 2016; and (b) on January 24, 2017, the Plaintiff designated the secondary taxpayer of value-added tax 46,035,910 won (value-added tax) for 1, 2015 and notified the Plaintiff on January 25, 2017.

(hereinafter referred to as “instant disposition” in addition to the notice of payment issued by December 26, 2016). 【No dispute exists, entry of evidence Nos. 1, 8, B 1, 10, 12, and 14, and the purport of the entire pleadings.

2. 관계 법령 ▣ 국세기본법 제39조(출자자의 제2차 납세의무) 법인의 재산으로 그 법인에 부과되거나 그 법인이 납부할 국세ㆍ가산금과 체납처분비에 충당하여도 부족한 경우에는 그 국세의 납세의무 성립일 현재 다음 각 호의 어느 하나에 해당하는 자는 그 부족한 금액에 대하여 제2차 납세의무를 진다.

Provided, That in cases of an oligopolistic stockholder under subparagraph 2, the limit shall be the amount calculated by dividing the insufficient amount by the total number of stocks issued (excluding non-voting stocks; hereafter the same shall apply in this Article) or total amount of investment of the corporation, and multiplying by the number of stocks (excluding non-voting stocks) or amount of investment the relevant oligopolistic stockholder exercises a substantial right by

2. A shareholder or one limited partner and a person prescribed by Presidential Decree from among his/her specially related persons, whose total amount of stocks held or investments exceeds 50/100 of the total number of stocks issued or investments made by the relevant corporation, and the rights thereto are substantially held;