1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On June 3, 2003, the Plaintiff’s establishment and the change of the representative director (1) Company B (hereinafter “B”) was established for the purpose of the mid-term Construction Project in Gunsan-si. D’s representative, who owned B’s 90% shares, purchased, together with E on November 6, 2006, four parcels of land (hereinafter “each of the instant real estate”).

(2) On April 24, 2007, B moved the location of the head office to the Damo-gun G, 2007, and closed on November 27, 2007, and the Plaintiff was established in the above Damo-gun G, the seat of the head office of B on March 12, 2007 for the purpose of steel structure construction business.

Meanwhile, D and E sold each of the instant real estate to the Plaintiff on March 26, 2007 and November 13, 2007.

(3) The Plaintiff was the representative director E at the time of its establishment, but when D was appointed as the representative director on May 17, 2007, H, the wife of D on August 17, 2007, became the representative director. Since November 29, 2012, D again became the representative director after several changes were made, and on June 30, 2014, D’s wife I was the joint representative director.

B. On November 15, 2007, the Defendant designated an oligopolistic shareholder B as the secondary taxpayer with respect to the default of national taxes by the Defendant on December 15, 2007, the Defendant notified the Plaintiff that D would pay KRW 35,975,940 out of the corporate tax for the year 2006, KRW 17,631,680 among the corporate tax for the year 2006, KRW 15,495, KRW 390, value-added tax for the second year for the year 2006, KRW 8,876,130 for the year 207, value-added tax for the year 2007, KRW 325,90 for the reason that D was the actual owner of the Plaintiff.

(hereinafter referred to as “instant disposition”) c.

On November 10, 2008, the defendant is exempted from the duty to pay national taxes against the defendant (B's secondary taxpayer) against the plaintiff on November 10, 2008.