1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning for the court’s explanation as to this case is as stated in the reasoning of the judgment of the first instance except for adding a judgment on the assertion that the plaintiff emphasizes again in the trial under Paragraph (2) below, and therefore, it shall accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. The addition;

A. The Plaintiff’s assertion verified the Plaintiff’s business registration certificate, copy of passbook, etc. while making a transaction with D(C). The above business registration certificate is based on the lease agreement submitted by D, etc., and it was delivered without verifying the place of business.

The plaintiff is a party to the transaction in good faith and transaction with the above business registration certificate and is subject to disposition of non-prosecution in criminal procedure.

B. Further to the circumstances stated in the judgment of the first instance court, the business registration certificate is delivered by the head of the competent district tax office by requiring the business operator to apply for registration to the head of the competent district tax office in order to identify the taxpayer of value-added tax, etc. and to secure taxation data. The content of the application for registration is the business operator's personal information, grounds for application for business registration, date of commencement of business, etc. and the head of the competent tax office shall deliver the applicant's business registration certificate within 7 days, unless there are special circumstances in the application for registration. Thus, it is not recognized that the business registration certificate is merely a certificate proving the registration of a business fact and meets the qualification or requirements to operate his/her business (see, e.g., Supreme Court Decision 2003Do6934, Jul. 15, 2005). (2) In criminal cases, punishment for intentional crimes in principle requires strict proof as to the recognition of conviction. Thus, the plaintiff's non-prosecution can not be immediately recognized due to the plaintiff's negligence.