1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. At the time of the establishment of the Defendant Company, the Plaintiffs’ assertion D entered the Plaintiffs as shareholders of the Defendant Company in the register of shareholders without permission of the Plaintiffs, and the Defendant Company was delinquent in corporate tax in 2015 and 2016, and the Plaintiffs were subject to taxation as the secondary taxpayer to pay corporate tax from the head of Jeju Tax Office. Therefore, the Plaintiffs seek confirmation that they were not in the status of shareholders of the Defendant Company by the instant lawsuit.

2. We examine ex officio the determination on the legitimacy of the instant lawsuit.

In a lawsuit for confirmation, there must be a benefit of confirmation as a requirement for the protection of rights, and the benefit of confirmation is recognized only when it is the most effective and appropriate means to remove the Plaintiff’s rights or legal status in danger and danger (see Supreme Court Decision 2006Da68650, 68667, Feb. 9, 2007). Even if the absence of shareholder status is verified against the Defendant by the Plaintiffs, the judgment has a relative effect that affects only the Plaintiffs and the Defendant, and thus, it cannot be affected by preventing the Plaintiffs from tax disposition or removing its validity.

Therefore, the claim for confirmation of non-existence of shareholder status is the most effective means to eliminate the plaintiffs' existing anxiety and danger in their legal status related to tax issues.

Therefore, the instant lawsuit is unlawful as there is no benefit of confirmation.

3. In conclusion, the lawsuit of this case is unlawful and dismissed, and it is so decided as per Disposition.