1. The plaintiff's claims against the defendants are all dismissed.

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

1. Basic facts

A. The Plaintiff was established on December 15, 199, and was engaged in the manufacture and sale business of eggs, internal clothing, and clothing, etc., and was dissolved pursuant to Article 520-2(1) of the Commercial Act on December 5, 201.

B. Around 2006, the Defendants received a tax invoice in the name of the Plaintiff in relation to the transaction with another transaction partner other than the Plaintiff, and filed a return with the tax office.

C. Around 2006, the director of the tax office filed a tax investigation with the Plaintiff on the suspicion of violation of the Punishment of Tax Evaders Act, such as the fact that the Plaintiff issued false sales tax invoices without real transactions.

In relation to the above accusation case, on September 23, 201, the Sung-nam Branch Office of the Suwon District Prosecutors' Office issued a disposition that there was no authority to prosecute.

Seoul District Prosecutors' Office 201No. 24991. D.

On August 18, 2006, in the course of conducting the above tax investigation, the director of the tax office of Leecheon-cheon completed the ex officio closure of business in accordance with the relevant Acts and subordinate statutes and cancelled the registration of business after the plaintiff was not actually engaged in the business as a suspect of data.

After that, on December 18, 2006, the director of the tax office of Leecheon has restored the plaintiff's business registration on the ground that the continuation of the business was confirmed at the plaintiff's request.

E. The statutes pertaining to the instant case are as follows:

Article 5 (Registration) (5) Where a businessman closes down his business or fails to start the business in fact after the registration under the proviso of paragraph (1) of the former Value-Added Tax Act (amended by Act No. 9268 of Dec. 26, 2008), the head of the competent district tax office having jurisdiction over the place of business shall cancel

When the registration is cancelled pursuant to Article 12 (Cancellation of Registration) (5) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 21304 of Feb. 4, 2009), the chief of the competent tax office shall collect the registration certificate without delay, and where it is impossible to recover it, it shall be recovered.