1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. B Co., Ltd. (hereinafter “Nonindicted Company”) is a company established on May 15, 2008 for the purpose of real estate development business and sale business, etc., and the Plaintiff was registered as the representative director of the Nonparty Company in the corporate register from May 15, 2008 to September 17, 2010.

B. On the other hand, on July 13, 2010, the Defendant rendered an ex officio disposition of closure of business (on June 30, 2010, the reference date), and estimated the amount of income as the non-party company did not report the corporate tax reverted to it on June 30, 2010. On the other hand, the Defendant notified the Plaintiff of the disposition of income and the change in the amount of income by deeming that the amount was reverted to the Plaintiff, the representative director of the non-party company, and notified the Plaintiff of the disposition of income and the change in the amount of income, on December 12, 2013.

C. After that, the Defendant: (a) deemed that the short-term loan amount of KRW 465,600,000 of the company’s short-term loan was reverted to the Plaintiff, who is the representative director of the company, on the financial statements in 2008; and (b) notified the Plaintiff of the disposition of income and the change in the amount of income due to the recognition of reversion for the year 2010; and (c) on December 1, 2014, notified the Plaintiff of additional correction of KRW 172,808,210 of the global income tax reverted to the Plaintiff (hereinafter “each of the instant dispositions”).

[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 1, Eul evidence 1, 2, 3, 7 (including provisional number; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether each of the dispositions of this case is legitimate

A. The plaintiff's assertion that the plaintiff lent his name to C upon the request of C, which is the actual representative of the non-party company, and was registered as the representative director in the corporate register, and did not actually operate the non-party company.

C Even though the Plaintiff acquired the shares of the non-party company on January 1, 2009, changed the name of the representative director, and promised to be responsible for all taxes incurred in relation to the non-party company during that period, it did not comply with it and became the representative director on September 17, 2010.