1. Of the instant lawsuit, the revocation of the designation of the secondary taxpayer against the Plaintiff on September 19, 2014 by the Defendant.

Basic Facts

B A limited company B in arrears with national taxes (hereinafter “foreign company”) was incorporated on March 31, 2008 as a directory system, wholesale and retail business, and other contract business, and was established on March 31, 2008, and was in arrears with the total of KRW 28,148,840 in 209 and the total of KRW 28,148,840 in value-added tax and surcharges in 2009, KRW 34,764,80 in total, value-added tax and surcharges in 2009, KRW 18,605,580 in total, and KRW 18,605,580 in 2010 in value-added tax and surcharges in 27,255,110 in total, and KRW 564,250 in corporate tax and surcharges in 209.

The number of shares issued by the non-party company was 1,000 shares issued by the non-party company against the plaintiff. The plaintiff was registered as holding 600 shares and 400 shares in the list of changes in shares issued by the non-party company. The above shares issued by the non-party company were owned by the non-party company.

On September 19, 2014, the defendant deemed the plaintiff as the oligopolistic shareholder of the non-party company and designated the second taxpayer (hereinafter “Notice of Designation of the taxpayer of this case”), and imposed a disposition on the plaintiff as to each of the value-added tax and corporate tax stated in the separate sheet No. 1 in proportion to the plaintiff’s share in the national tax amount in the non-party company’s national tax amount.

(2) On October 24, 2014, the tax Tribunal dismissed the said request on January 20, 2015.

[Ground of recognition] Facts without dispute, Gap's evidence Nos. 1, 2 through 6, Eul's evidence Nos. 1 through 3 (including each number), the plaintiff's assertion of the whole purport of the pleading, and the plaintiff's assertion of relevant Acts and subordinate statutes is merely registered under title trust with 600 shares of the non-party company owned by Eul, and it is merely registered as the representative director under title trust, and it is not an oligopolistic stockholder of the non-party company.

Therefore, the taxpayer of this case.