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(영문) 서울북부지방법원 2020.02.06 2019가합24357

영업허가명의변경 등 청구

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1. Of the instant lawsuit, the part of the claim for the performance of the procedure for change of business registration shall be dismissed.

2. The defendant shall be the plaintiff and Ga.

Reasons

1. On December 2015, the Plaintiff: (a) agreed with the Defendant that the business registration entered in the purport of the claim should be restored to the original state at any time when the Plaintiff wishes; and (b) accordingly, the said business registration was the Defendant; (c) despite the Plaintiff’s request for changing the above business registration name to the Plaintiff, the Defendant terminated the said agreement by delivering a duplicate of the complaint in the instant case, and thus, the Defendant is liable to implement the procedure to change the above business registration name to the Plaintiff.

We examine ex officio the legitimacy of this part of the lawsuit.

The purpose of Article 8 of the Value-Added Tax Act or Article 168 of the Income Tax Act is to enable the tax authority to identify the taxpayer and secure the taxation data. This is merely a report of business fact by submitting a business operator registration application prescribed by the head of the competent tax office. The issuance of the business registration certificate is merely the issuance of the certificate proving such registration.

Article 8 (8) of the Value-Added Tax Act stipulates that the head of the competent tax office shall cancel the business registration ex officio where a registered business operator discontinues or intends to start a new business fails to start the business after filing an application for the business registration before the commencement date of the business. The ex officio cancellation of the business registration is only the fact of the closure, not the change in the status of the

(see, e.g., Supreme Court Decision 99Du6903, Dec. 22, 2000). Article 14(1) of the Enforcement Decree of the Value-Added Tax Act changes the representative of a corporation or a certain organization, or changes the business name by inheritance, or the members of joint business operators.