1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On May 22, 2006, the Plaintiff registered the business under the trade name “C (hereinafter “C”) at the place of business located in Kimpo-si, Kimpo-si, Kimpo-si, and closed the business on November 29, 2010.

B. Based on the premise that the Plaintiff is the actual business operator of the instant business, the Defendant issued each assessment and collection of value-added tax, global income tax, and wage and salary income tax (hereinafter “each of the instant dispositions”) as indicated in the separate sheet from September 7, 199 to August 3, 201, on the premise that the Plaintiff is the Plaintiff.

[Grounds for Recognition] Facts without dispute, Gap 1-4, Eul 1-6 (including branch numbers), the purport of the whole pleadings

2. Whether each of the dispositions of this case is legitimate

A. The plaintiff's summary of the plaintiff's assertion is a worker of the business of this case who lent the name of business registration to D or his wife as the actual business operator.

Therefore, each of the dispositions of this case premised on the premise that the Plaintiff is an operator of the instant business is null and void due to a serious defect.

B. (1) Article 14(1) of the Framework Act on National Taxes declares the principle of substantial taxation by stipulating that “If the ownership of income, profit, property, act, or transaction subject to taxation is merely nominal and there is a separate person to whom such income, profit, property, act, or transaction belongs, the person to whom such income, etc. belongs shall be the person to whom such income

Therefore, in case where there is a person who substantially controls and manages the subject of taxation, such as income, profit, property, act, transaction, etc. different from the nominal owner, the nominal owner for type and appearance, not the nominal owner, but the person who substantially controls and manages the subject of taxation in accordance with the principle of substantial taxation, should be the person liable for tax payment.

And whether it is such a case is an independent management and disposition of the details of the use of the name, the terms of the agreement of the parties, the degree and scope of the nominal owner's involvement, the relationship of internal responsibility and accounting, and