1. The plaintiff's lawsuit shall be dismissed.

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

1. The gist of the Plaintiff’s assertion is a company mainly engaged in the development, sale, and distribution of mobile tax base, and the Plaintiff’s litigant is a company that comprehensively succeeds to the Plaintiff’s duty of rights by absorbing the Plaintiff on December 15, 2015.

The Defendant is an individual entrepreneur of a trade name, “B” that purchases mobile tax rates from the Plaintiff and sells them to the consumers.

On January 2012, 2012 on the premise that the Plaintiff’s business operator sold the pertinent goods to the Defendant, the Plaintiff agreed to issue a tax invoice (hereinafter “instant tax invoice”) to the Defendant stating that “S3 CAR MUD DUG (SAPG) 329,83,014 won (supply price of KRW 299,848,195 won, value-added tax amount of KRW 29,984,819),” and the Plaintiff issued the instant tax invoice to the Defendant on December 31, 2012.

The Seoul Regional Tax Office imposed a penalty tax, penalty surcharge, etc. on the Plaintiff on July 2015 on the ground that the instant tax invoice was related to processing transactions and was issued in violation of Article 32 of the Value-Added Tax Act. A tax investigation was conducted against the Defendant who was issued the instant tax invoice, and also imposed a penalty tax, penalty surcharge, etc. on the Defendant.

Since the issuance of the tax invoice of this case was made by agreement between the plaintiff in charge of the plaintiff and the defendant, the defendant's additional tax, penalty surcharge, etc., which the defendant bears in relation to the issuance of the tax invoice of this case, are constantly requesting the plaintiff to compensate for all monetary losses, such as additional tax, penalty surcharge, etc., to be imposed on him/her in connection with the tax invoice. Thus, there is a benefit to confirm that the liability for compensation for damages and other

2. ex officio, the benefit of confirmation in the action for confirmation is present.