2. The costs of the lawsuit are assessed against the defendant.

From January 23, 2002 to May 28, 2013, the Plaintiff was a person who was an auditor of the Defendant, and is registered in the register of shareholders as a shareholder holding 33% of the Defendant’s outstanding shares.

The husband C, a director of the defendant, obtained 33% of the shares issued by the defendant without the consent of the plaintiff, and entered in the register of shareholders.

However, the plaintiff does not have the ability to pay the share price to the defendant, and does not possess the share price after receiving it from the defendant, and does not have the right to exercise the shareholder's right by attending the shareholders' general meeting of the defendant.

However, around 2013, the head of the Gangwon-dong Tax Office designated the plaintiff as the second taxpayer and notified the plaintiff of various taxes such as the defendant's value-added tax and corporate tax.

[Reasons for Recognition] Fact-finding, Gap evidence Nos. 1 through 21, witness C's testimony, and the purport of the whole pleadings are as follows. The plaintiff is not the defendant's shareholder. However, there are various legal disputes in relation to the plaintiff's shareholder status, such as the defendant's secondary tax liability, and the defendant bears risk, etc. on the wind that the defendant's shareholder still holds the appearance of the defendant's shareholder, and in order to eliminate the risks of the above danger, the plaintiff's confirmation judgment against the defendant is an effective and appropriate means, so the plaintiff is not the defendant's shareholder. Thus, the plaintiff has a benefit to confirm that the plaintiff is not the defendant's shareholder.

Therefore, the plaintiff's claim of this case is justified and it is so decided as per Disposition by the assent of all participating Justices.