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 “instant company”) was established on August 9, 1996, and operated a design, waterproof and lighting business, and was closed ex officio on December 31, 2014.

B. The Plaintiff, who was the spouse of C, the representative director of the instant company, owned 20,300 shares of the instant company (hereinafter “instant shares”) under the statement on the change of shares in 2012.

C. Around December 2013, the instant company was subject to imposition of KRW 732,374,784 of the amount of each wage and salary income tax, corporate tax, and value-added tax (including additional tax) equivalent to the respective amount of “amount in arrears” as indicated in the table below, and the Defendant, on December 9, 2014, was the oligopolistic shareholder of the instant company or the spouse of C of a person de facto controlling the management of the instant company as an oligopolistic shareholder of the instant company. As for the wage and salary income tax for the year 2009 as indicated in the table, the instant company deemed the Plaintiff to fall under each of the above provisions of Article 39(1)2 of the former Framework Act on National Taxes or Article 25(1)2 of the former Framework Act on National Taxes (amended by Act No. 9911, Jan. 1, 201; Amended by Act No. 111245, Dec. 31, 2011; Amended by Act No. 1251384, supra).

(hereinafter referred to as "disposition of this case"). [Grounds for recognition] . [In the absence of dispute, Gap evidence Nos. 1, 16, 17 and Eul evidence Nos. 1 through 3 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings.

2. To make entries in the attached statutes concerned;

3. Whether the instant disposition is lawful

A. As to the assertion of procedural defects, the tax authority set forth the second.