1. The plaintiff's claim is dismissed.

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

1. The Plaintiff is registered as a shareholder holding 10,00 shares in the register of shareholders of B Co., Ltd. (hereinafter “instant company”) and registered as a representative director in the corporate register of the instant company.

The Defendant deemed the Plaintiff to be an oligopolistic shareholder of the instant company, and notified the Plaintiff that the Plaintiff should be designated as the secondary taxpayer of the instant company and pay the delinquent tax, etc. of the instant company as indicated in the attached disposition statement.

(hereinafter “each disposition of this case”). [Grounds for recognition] Gap’s 3, 4, 6, 7, Eul’s 1, 2, and 3, and the purport of the whole pleadings

2. Whether the disposition is invalidated;

A. The plaintiff's assertion is merely a shareholder in the form of the company of this case who lent the name of the shareholder to C, and C is the actual shareholder of the company of this case, and each of the dispositions of this case taken by the plaintiff by deeming that it is the actual shareholder of the company of this case is null and void

(b) Where the property of a corporation under Article 39 of the Framework Act on National Taxes is insufficient to cover the national taxes, additional dues, and disposition fees for arrears that are imposed on or to be paid by such corporation, any of the following persons as of the date on which the liability to pay national taxes is established shall assume secondary liability to pay the shortage:

Provided, That in cases of an oligopolistic stockholder under subparagraph 2, the limit shall be the amount calculated by dividing the insufficient amount by the total number of stocks issued (excluding non-voting stocks; hereafter the same shall apply in this Article) or total amount of investment of the corporation, and multiplying by the number of stocks (excluding non-voting stocks) or amount of investment the relevant oligopolistic stockholder exercises a substantial right by

2. Stocks owned or invested by a stockholder or one limited partner and a person prescribed by Presidential Decree from among his/her related persons, the total amount of which is owned or invested by such stockholder or partner;