1. The instant lawsuit shall be dismissed.

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

1. The defendant, who is the plaintiff's summary of the plaintiff's assertion, purchased each real estate listed in the separate sheet in the name of the plaintiff, and sold each real estate listed in the separate sheet No. 1 and No. 2, and the real estate listed in paragraph 3 of the separate sheet was sold

The tax authority imposed capital gains tax on the Plaintiff in accordance with the disposal of each of the above real estate (hereinafter “instant capital gains tax”), and the Plaintiff suffered disadvantages, such as becoming a person with bad credit standing.

Therefore, the Plaintiff seeks confirmation against the Defendant that the taxpayer of the transfer income tax of this case is the Defendant.

2. We examine ex officio the legality of the instant lawsuit.

A lawsuit for confirmation shall be allowed only when the plaintiff's rights or legal status is in danger, danger and receiving a judgment of confirmation is the most effective and appropriate means to resolve the dispute.

Even if the Plaintiff received a confirmation judgment against the Defendant, as stated in the purport of the instant transfer income tax claim, the said judgment does not affect the tax authority that issued the instant transfer income tax disposition, and thus does not have any effect on the validity of the said taxation. Therefore, the instant lawsuit cannot be the most effective and appropriate means to resolve the dispute between the parties surrounding the status of a taxpayer of the instant transfer income tax disposition.

In a case where the plaintiff asserted that the above taxation disposition was illegal, and raised an administrative litigation, and raised it, or the plaintiff could no longer dispute the above taxation disposition on the grounds of the lapse of the period for filing the lawsuit, only the defendant can file a lawsuit for the return of unjust enrichment against the defendant, etc.

3. In conclusion, since the lawsuit of this case is an inappropriate lawsuit and thus its defects cannot be corrected, it is so decided as per Disposition by the assent of all participating Justices under Article 219 of the Civil Procedure Act.