회사에 관한 소송
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the plaintiff (appointed party).
The plaintiff (Appointed Party) and the designated party D (hereinafter "the plaintiff") made a tax disposition by the company that the defendant, as the plaintiff's partner, lent the plaintiffs' names to the company that established the company with the plaintiffs as the shareholders, including the absence of any participation in the operation of the company, etc., and although the tax authorities did not consider the plaintiffs as the second taxpayer, the tax authorities should consider the plaintiffs as the oligopolistic shareholder and request the confirmation of the attribution of the shareholder's rights.
The lawsuit of confirmation, such as this case, seeking confirmation of ownership of shareholder's rights, must have a benefit of confirmation, and in order to have a benefit of confirmation, it is necessary to immediately determine the legal relationship by the confirmation judgment between the original and the defendant as the object of confirmation in order to eliminate the danger or apprehensions existing in the plaintiffs' rights or legal status, and it should be the most effective means.
However, in this case, there is no dispute between the plaintiffs and the defendant as to the attribution of shareholders' rights, and in light of the purpose of the lawsuit in this case according to the plaintiffs' assertion, the most effective and appropriate means to eliminate the risk of plaintiffs' rights or legal status to the plaintiffs' rights are disputing the taxation disposition against the plaintiffs. The claim in this case is likely to be abused as a means of tax evasion, and therefore the benefit of confirmation cannot be
Thus, the plaintiffs' lawsuit of this case is unlawful and dismissed.