1. The plaintiff's lawsuit against the defendants is dismissed in entirety.

2. All the costs of lawsuit are assessed against the Plaintiff.

We examine ex officio the legitimacy of the instant lawsuit.

On October 31, 2012, the Plaintiff agreed to transfer 40% of the shares of F indicated in the attached business registration to the Plaintiff on October 31, 2012, and the Defendants succeeded to the obligations to the Plaintiff as the heir of E, and the Defendants asserted that the Plaintiff is liable to implement the joint business registration procedure on the grounds of the transfer agreement made on October 31, 2012.

Business registration is made under the Value-Added Tax Act or the Income Tax Act, and its legislative purpose is to enable the tax authorities to identify taxpayers and secure taxation data, which is established by submitting a report of business fact to the head of the tax office having jurisdiction over the business, and the issuance of business registration certificate is merely an act of issuing a certificate verifying such registration and does not affect the status of the business entity. This is merely a report of business fact, which is established by submitting a business registration application to the head of the tax office having jurisdiction over the business. The issuance of registration certificate is merely an act of issuing a certificate verifying such registration, and it does not change the status of the business entity by changing the business registration statement.

(see, e.g., Supreme Court Decision 2008Du2200, Jan. 27, 2011). Business registration is not a combination of a specific place of business, such as business registration, where there is a change in the location of business unlike a business report.

Article 14(1)6 of the Enforcement Decree of the Value-Added Tax Act provides that a joint business operator shall submit a corrective report of business registration to the "where a partner or equity share of the joint business operator

Even if so, it is also.