1. The instant lawsuit shall be dismissed.

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

1. On October 31, 2019, the Defendant, without any transactional relationship with the Plaintiff, issued the instant electronic tax invoice of KRW 69,30,000 as the recipient of the Plaintiff on a false basis.

Accordingly, although the Plaintiff sent to the Defendant a certificate of contents requesting the revocation of the issuance of the instant electronic tax invoice, the Defendant intentionally avoided the service of the above content certification.

Since the electronic tax invoice of this case was issued falsely, there is no obligation of the plaintiff against the defendant based on the electronic tax invoice of this case.

2. Whether the lawsuit is lawful;

A. A. A lawsuit seeking confirmation requires the benefit of confirmation as a requirement for the protection of rights, and the benefit of confirmation is recognized when receiving a judgment of confirmation is the most effective and appropriate means to eliminate the Plaintiff’s rights or legal status in danger and danger existing (see Supreme Court Decision 2016Da275679, Mar. 15, 2018). Therefore, the Defendant of a lawsuit seeking confirmation ought to be a person who is likely to cause apprehension and danger in the Plaintiff’s legal status by dispute over the Plaintiff’s rights or legal relations, and has the benefit of confirmation against such Defendant.

Therefore, there is no dispute between the parties on the legal relationship and there is no legal uncertainty in principle, and there is no benefit of confirmation.

B. (See, e.g., Supreme Court Decision 2008Da74130, Jan. 15, 2009)

Based on these legal principles, this case is examined.

Comprehensively taking account of the overall purport of the arguments in Gap evidence Nos. 1, 3, and 5, the facts that the defendant issued the electronic tax invoice of this case as of October 31, 2019, and the plaintiff sent to the defendant a certificate of contents requesting the revocation of the electronic tax invoice of this case on the ground that the electronic tax invoice of this case was issued falsely, but all returned and processed.

However, in the lawsuit of this case, the defendant set the deadline for the electronic tax invoice of this case.