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 The farming association corporation (hereinafter “instant corporation”) is an unlisted corporation that was established on February 22, 1993 and runs wholesale and retail business of hub products.

Name-based contribution units (%)-based D 3,860 38,60 38,60,000,000 26.62 26.97 leakages or E 3,150 31,500,000 31,500,000 2,71.72 2,000 East F 2,000,000 20,000 G 1,000 1,000,000,000 10,000,000 June 9, 00 other H 8708,70,000 870,000 870,0006.0 14,500 14,50145,000,0000

B. Following the death of the deceased, the Plaintiff, who was an investor of the instant legal entity, was an investor of the said legal entity by inheritance of the deceased legal entity, and became the investor of the said legal entity as of June 11, 2014. The composition of the investor as of June 201 is as follows.

C. On October 16, 2014, the Defendant deemed that the assets of the instant corporation are insufficient to cover the national taxes in arrears with the assets of the said corporation, and accordingly, deemed that the Plaintiff, which became an oligopolistic shareholder of the said corporation, was subject to secondary tax liability, and accordingly, issued a disposition of imposition of value-added tax of 2,176,240 won for the first term portion of 2014, value-added tax of 21,347,790 won for the first term portion of 2014, value-added tax of 2,168,280 won for the second term of 2014, corporate tax of 42,498,360 for the business year of 2014, and the amount of 12,820 won for the earned income tax of 12,820 won for the first term portion of 2014 (hereinafter “instant disposition”).

[Ground of Recognition] Facts without dispute, Gap evidence Nos. 1 through 3, 5, Eul evidence No. 1 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is null and void

A. The plaintiff's 70 years old who is the plaintiff's 70 years old plaintiff's assertion was the plaintiff of the corporation of this case upon the death of the deceased C and became the investor of the corporation of this case, and there was no application for joining the corporation of this case or approval for joining the corporation in accordance with the articles of incorporation. The plaintiff did not investigate the situation of acquiring shares of the corporation of this case even though it was merely the formal investor of the corporation since it did not pay the investment or exercise the rights as the