사업자지위부존재확인
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. The plaintiff's assertion completed the registration of each representative director in the name of the plaintiff with respect to C Co., Ltd. (hereinafter "C") around August 2005 upon the defendant's request for the name lending, and the defendant actually operated C and subcontracted the construction of a new branch of D Hospital from Mster C Co., Ltd.
However, inasmuch as the Defendant did not pay the tax imposed to C and the Plaintiff imposed the tax, the actual business operator C against the Defendant is seeking confirmation that the Defendant is the Defendant.
2. We examine the legitimacy of the instant lawsuit ex officio on the lawfulness of the instant lawsuit.
The benefit of confirmation in a lawsuit for confirmation is recognized in cases where there is a dispute between the parties as to the legal relationship that is the subject matter of confirmation, and thereby, it is recognized as the most effective and appropriate means to determine the Plaintiff as the confirmation judgment in order to eliminate such apprehension and danger when the Plaintiff’s legal status is unstable and dangerous (see, e.g., Supreme Court Decision 2009Da93299, Feb. 25, 2010). Even if the Plaintiff was rendered judgment against the Defendant as stated in the purport of the claim against the Defendant in this case, the said judgment does not affect the effect of taxation against the Plaintiff as it does not extend to the Republic of Korea or competent
Therefore, the instant lawsuit cannot be deemed as the most effective and adequate means to resolve the dispute, and thus, the instant lawsuit is unlawful as it has no interest in its confirmation.
(1) The plaintiff argues that the taxation disposition against the plaintiff is illegal and that it is likely to be disputed in the administrative litigation procedure, etc., and even if it is no longer possible to dispute the above taxation disposition on the ground of the degree of the filing period for domestic affairs, it shall not be allowed to file a lawsuit for confirmation of this case on the ground of this reason).