1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. Since the registration as a director on June 29, 202 as of June 29, 2002, which was registered as the representative director and the largest shareholder of C Co., Ltd. (hereinafter “instant company”) established on June 23, 1990 for the purpose of manufacturing and wholesale business of miscellaneous products, such as visibility, the Plaintiff was registered as an in-house director, and since then, 18,000 shares (i.e., 60 shares x 30%; hereinafter “instant shares”) were registered in the register of shareholders under the name of the Plaintiff.

B. The Defendant, on August 13, 2018, notified the Plaintiff on August 13, 2018 (attached Form 12,693,780 won of value-added tax (including additional taxes and additional dues) for the company of this case, including KRW 5,589,110 of value-added tax (including additional taxes and additional dues) for 23,387,640 in total, including 10 national taxes (including additional taxes and additional dues) for the company of this case, including KRW 19,779,740 in total, as the details of the list of the second taxpayer, and notified the Plaintiff on August 24, 2018, with the total amount of KRW 23,381,840 in total, KRW 100 in total, KRW 19,79,740 in additional tax (including additional tax and additional dues) for the company of this case as the second taxpayer. (2) The Defendant notified the Plaintiff on October 24, 2018.

C. The plaintiff in the process of filing a lawsuit had limited the legitimate period of filing a lawsuit against the second taxpayer's notice of payment, and thereafter, the plaintiff designated the plaintiff as the second taxpayer of the company of this case and made the plaintiff a disposition of imposition of the total amount of 19,779,740 won of each national tax (the portion of this tax) listed in the list of the [attached Form] attached to the plaintiff, and the disposition of imposition of additional dues totaling KRW 6,023,250 until the day following the filing of the lawsuit constitutes null and void.