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1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Whether the lawsuit of this case is legitimate
A. The Plaintiff’s assertion, when establishing C on August 9, 2005, held the title trust of 51,00 shares of the said company (hereinafter “instant shares”) to the Defendant, and terminated a title trust agreement on November 17, 2014, and received shares in the Plaintiff’s name on the ground of formal donation. Although the Defendant did not dispute the facts of such title trust, it is concerned with the legal relationship on whether the Plaintiff is liable to pay acquisition tax deemed oligopolistic shareholders, and thus, the Plaintiff sought confirmation against the Defendant that the instant shares were owned by the Plaintiff.
B. The instant judgment is effective only for the Plaintiff and the Defendant, and since the Republic of Korea and local governments have no effect, it cannot be said that the Plaintiff has any legal interest with respect to whether the Plaintiff is liable to pay acquisition tax deemed an oligopolistic shareholder even upon receiving the instant judgment. Therefore, the instant lawsuit for confirmation is unlawful as there is no legal interest in the lawsuit.
2. It is so decided as per Disposition by the assent of all participating Justices, since the lawsuit of this case is unlawful.