1. The plaintiff's claims against the defendants are all dismissed.

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

1. Details of the disposition;

A. The Plaintiff was registered as a business entity engaging in the transportation business under the trade name of “B”, “C”, and “D” (hereinafter collectively referred to as “each of the instant enterprises”).

B CD E G H FI

B. As the Defendant did not report and pay the value-added tax from the second to the first period of 2012, the Defendant did not pay the Plaintiff the value-added tax, the imposition disposition of value-added tax and the imposition disposition of additional tax as listed in the table 2 below becomes final and conclusive as the taxpayer’s return. Therefore, each part of the value-added tax in Table 2 was determined as the Plaintiff’s return

After that, the Plaintiff was imposed and notified on the aggregate of the value-added tax and the non-payment penalty tax. Each portion of the non-payment penalty constitutes a new disposition of imposition separate from the value-added tax, and each portion of the non-payment constitutes a disposition of collection of value-added tax.

A. F.C.

(hereinafter collectively referred to as "each of the instant dispositions". Where an individual disposition is referred to, it shall be referred to as "the instant disposition" according to the sequence 2 below. [Attachment 2] The details of imposition of value-added tax and additional tax shall be subject to the imposition of additional tax for the taxable period (cost) at the date of mutual notification between the competent authorities on March 7, 2013, 1 old and US B B 2,561, 65531, 508 2, 500, 11, 7003 C 3, 200, 2003 C. 8,777, 3109, 1039, 1934, 204, 250, 250, 36, 204, 205, 205, 36, 254, 205, 206, 25, 2013.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion was merely lent a business operator's name to the J to make business registration under his/her own name upon the request of the J, and the person who actually operated each of the instant businesses is not the plaintiff.