채무부존재확인
1. The obligation of the Plaintiff (Counterclaim Defendant) to the Defendant (Counterclaim Plaintiff) is the part ordering payment pursuant to the following paragraph (2).
A principal lawsuit and a counterclaim shall be deemed simultaneously.
1. The parties' assertion
A. On September 23, 2016, the Plaintiff asserted that “the claim for return of taxes incurred during the operating period and compensation for damages” was sent to the Plaintiff, and that “the amount of KRW 4,294,252, general value-added tax, KRW 13,523,450, KRW 17,000,000, and KRW 39,817,702, in total, KRW 500,000,000,000 for mental damages caused by a unilateral dissolution of the operation,” was sent to the Plaintiff by mail proving content.
The plaintiff does not bear obligations against the defendant, such as KRW 39,817,702 and interest thereon.
B. The Plaintiff asserted that the Defendant’s business was run by lending the Defendant’s business registration name. Accordingly, the Plaintiff imposed global income tax of KRW 4,294,252 in 2015 and value-added tax of KRW 13,523,450 in 2015, and thus, the amount equivalent to the said tax should be paid to the Defendant.
In addition, the plaintiff should pay 17 million won of credit loans to the defendant and 5 million won of mental damage compensation due to the unilateral dissolution of the plaintiff's business.
2. Determination
A. In fact, the defendant has registered the business with the trade name of "C" and is engaged in indoor decoration business.
The Plaintiff lent the name of the Defendant’s business registration from the Defendant, and traded with the Defendant’s new public service corporation from January 2015 to October 2015.
The Defendant’s lending of business name to the Plaintiff was imposed on the Defendant in connection with the transaction of public service during the above period. Accordingly, on October 21, 2015, the Defendant paid KRW 4,177,000 out of the value-added tax of KRW 6,465,380 in subrogation of the Plaintiff on October 21, 2015, and KRW 4,294,240 in global income tax of May 31, 2016.
On January 25, 2016, the Plaintiff paid the remaining 2,288,380 won of value-added tax in the second half of the year of 2015.
On September 23, 2016, the Defendant notified the Plaintiff of the payment of taxes, etc. imposed on the Defendant by content-certified mail by October 7, 2016, and around that time.