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

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

1. Details of the disposition;

A. Each main point indicated below (hereinafter “each main point of this case”) has been registered in the name of the Plaintiff as to each main point indicated below (hereinafter “instant main point”).

On January 20, 198, Gangnam-gu D E on January 5, 198, 191, December 31, 198, F Seocho-gu G on December 15, 1989, 200 December 31, 198, in Gangnam-gu, Seoul, the main place of business of which is the opening date of the main place of business, B Gangnam-gu, Seoul, 198.

The head of Gangnam-gu Tax Office imposed tax on the plaintiff on April 15, 1995 on the operation of each of the main points of this case and the transfer of a store, and the amount of 7,968,230 won on March 31, 1996, the amount of 10,672,560 won on global income on April 30, 1996, and the amount of 1,414,300 won on global income on May 16, 1994; the amount of 802,410 won on August 16, 1994; the amount of 5,497,570 won on global income on May 16, 195; the amount of 200 won on global income on May 16, 1995; the amount of 30 won on global income on May 16, 1995; and the amount of 30 won on May 16, 1992.

(hereinafter “each disposition of this case”). / [Grounds for recognition] without dispute, Gap evidence Nos. 1, 4, and Eul evidence Nos. 1 through 3, the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion purport that the actual operator of each main point of this case is not the plaintiff but the person H and I, and only lent his name to him.

Since each disposition of this case concerns the operation of each main point of this case operated by other person and the transfer of a store, the disposition of this case shall not be imposed on the plaintiff under the principle of substantial taxation.

Therefore, each disposition of this case is null and void because its defect is serious and obvious.

B. 1) In order for a taxation disposition to be deemed null and void as a matter of course, the fact that there is an illegality in the disposition is insufficient, and the defect is an important violation of the relevant laws and regulations, and it must be objectively apparent. The legal relation or factual basis that is subject to taxation (such as to a person who does not have no income or act) is the defect.