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 an unlisted company that runs a trade business, etc. and was established on July 25, 2007, and closed on July 21, 2014. The Plaintiff, as an auditor of the instant company, was registered as a director, 2,000 shares out of 10,000 shares, and the Plaintiff’s former spouse (Divorce on November 4, 2015) as a director.

B. From the second half year of 2010 to the second half year of 2012, the instant company defaulted to KRW 7,97,780 in total and KRW 207,276,280 in total and corporate tax for the business year 2012. As of the date national tax liability is established, the Defendant designated the Plaintiff, an oligopolistic shareholder, as the second taxpayer, as of March 10, 2016, and notified the Plaintiff of KRW 43,084,70 in total and KRW 136,04,70 in total and KRW 528,250 in total and KRW 396,790 in 201, KRW 237,430 in 2012, KRW 237,430 in total and KRW 250 in total, KRW 2081 in 205, KRW 2085 in total, KRW 2015 in total, KRW 2015 in total, KRW 236,96108,205.

(hereinafter “instant disposition”) D.

The plaintiff filed an appeal, but the Tax Tribunal dismissed the appeal on May 31, 2016.

[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 and 4 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Before the Plaintiff’s assertion, C, the spouse of the Plaintiff, registered the Plaintiff as the shareholder of the instant company without the Plaintiff’s consent. The Plaintiff was unaware of the fact that the Plaintiff was registered as the shareholder before receiving the notice of the instant disposition, and did not have exercised shareholder rights.

Therefore, the disposition of this case based on the premise that the plaintiff is a shareholder is illegal, and the discretion was exceeded and abused.

(b) as shown in the attached Form of the relevant statutes.

C. Determination of Article 39(1)2 of the Framework Act on National Taxes is an unlisted corporation.