사업자말소등록절차이행청구의 소
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. The Plaintiff’s assertion is from E operating a laundry site in the name of Youngcheon City CD, and around January 2017, when the said place of business was transferred, the lessee of the lease contract of the said place of business becomes the Defendant, and the Plaintiff was registered as the Defendant jointly with the Defendant. However, the actual business operator of the said place of business is the Plaintiff, and the Defendant is obligated to implement the procedure for changing the name of the claim
2. With respect to the legitimacy of the lawsuit of this case ex officio, the health zone, business registration under Article 8 (1) of the Value-Added Tax Act, which provides that "any person who newly commences business shall register with the head of the competent tax office having jurisdiction over the place of business within 20 days from the date of business commencing the business." The institutional purport of the lawsuit is to enable the tax authority to identify the taxpayer and secure the taxation data, and the business registration is established by submitting a report of business fact to the head of the competent tax office, which is simply a report of business fact, and the issuance of a business registration certificate is merely an act of issuing a certificate proving such registration (see, e.g., Supreme Court Decision 9Du6903, Dec. 22, 200). In light of the fact that there is no separate provision as to the change of the name of the business operator or the procedure thereof, and that the business registration is not only in combination with a specific place of business, unlike the business report, it is not possible to seek implementation of the procedure for change of business registration.
3. In conclusion, the lawsuit of this case is unlawful and thus, it is so decided as per Disposition.