1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. The plaintiff's assertion that the defendant requested the plaintiff to acquire ownership of real estate, etc. under the name of the defendant for the purpose of avoiding the seizure of property due to personal debt.

The plaintiff issued a certificate of personal seal impression, etc. upon the above request by the defendant, but the defendant registered the business under the name of the plaintiff and thereby subject the plaintiff to a large amount of value added tax.

Therefore, the Defendant is obligated to pay to the Plaintiff consolation money of KRW 20,000,000 for material and mental damages suffered by the Plaintiff, as well as delay damages for the value-added tax imposed in the name of the Plaintiff.

2. Judgment on the main defense of this case

A. The Defendant asserts that “the Plaintiff’s lawsuit is unlawful against the Plaintiff’s non-committee agreement.”

B. According to the overall purport of evidence Nos. 1 and 1 and 2 evidence, the defendant, around 2001, operated a business for a certain period after completing business registration under the name of the plaintiff (the report on business closure of the above business was made on April 2, 2001). In the process, the value-added tax was imposed under the name of the plaintiff, but the payment of the above value-added tax was delayed. However, on April 11, 2006, the plaintiff sent a content certification to the defendant on July 31, 2003, who caused enormous loss, such as the seizure of the property due to the tax in arrears, and thus, the plaintiff did not ask the plaintiff for the criminal charge of the amount of KRW 45,451,190,00 in total until April 20, 2006.