1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Facts of recognition;

A. C completed the registration of automobile trading business under the former Automobile Management Act (amended by Act No. 8852, Feb. 29, 2008; hereinafter “former Automobile Management Act”), and established D, a motor vehicle trading brokerage company (hereinafter “D”) on June 20, 2003. On June 20, 2003, C lent the registration of automobile trading business to the Plaintiff, and the Plaintiff substantially operated the instant brokerage company from around that time.

B. From June 8, 2004 to December 17, 2004, the Defendant was registered as a trading member of the instant intermediary from June 8, 2004, which was closed by the instant intermediary.

C. The registration number H automobiles on June 23, 2004: registration number E automobiles on June 26, 2004; registration number E automobiles on July 30, 2004; registration number F automobiles on July 30, 2004; registration number G automobiles on August 23, 2004; and registration number G automobiles on August 23, 2004, each transfer of ownership registration procedure was completed for each of the reasons for trade transfer in the C future.

(hereinafter referred to as “each of the instant vehicles”) d.

The Defendant sold each of the instant vehicles as a member of the sales company of the instant broker, and each of the instant vehicles did not complete the procedure for the registration of transfer of ownership in the future.

E. Even after the Defendant sold each of the instant vehicles, taxes on the instant vehicles and registration number J, registration number K cars, and administrative fines, etc. incurred in the course of their operation (hereinafter “instant taxes, etc.”) were imposed on C.

F. On July 18, 2008, the Plaintiff is responsible and resolved for 22,08,930 won in total, including the instant taxes imposed in relation to each of the instant vehicles and registration number J vehicles, registration number K automobiles, etc., tax offices’ unpaid taxes, other taxable objects (transfer disposal cases), Eunpyeong-gu Office’s fines, credit card company’s obligations, and unpaid fines for negligence for transfer of name, until December 31, 2008, and provided security, such as putting up a guarantor, if not resolved.