1. The instant lawsuit shall be dismissed.

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

1. On September 5, 2016, the Defendant: (a) registered the Plaintiff’s name in the name of “B”; (b) on June 15, 2016, the opening date of the business; (c) on the location of the business place, Jung-gu, Incheon; (d) the type of business as a general restaurant; and (e) registered the Plaintiff’s business in the name of the Plaintiff with the business type as a general restaurant; and (e) issued a business registration certificate to the Plaintiff.

Upon receipt of an application for new business registration with regard to the instant place of business, the Defendant confirmed that the instant place of business was executed on March 22, 2017 due to disputes related to the termination of the lease agreement with respect to the instant place of business after visiting the site of the instant place of business, etc. on March 22, 2017. On June 26, 2017, the Defendant cancelled the business registration under the Plaintiff’s name on March 22, 2017 on the ground that the reason for cancellation of the business registration was unauthorized, and the date of cancellation was March 22, 2017 (hereinafter “ex officio cancellation”).

[Ground of recognition] Items A, 1, 2, 6, Eul evidence Nos. 1, 2, and 1, 2, and the purport of the whole pleadings

2. Whether the lawsuit of this case is lawful

A. The Defendant alleged that the Plaintiff’s assertion violates Articles 21 and 22 of the Administrative Procedures Act by failing to comply with the Plaintiff’s opinion despite having to give prior notice thereof to the Plaintiff before ex officio cancellation. Thus, the ex officio cancellation of this case is unlawful.

(b) A business operator shall apply for business registration to the head of the tax office having jurisdiction over the place of business within 20 days from the commencement date of the business as prescribed by Presidential Decree.

Provided, That a person who intends to commence a new business may file an application for business registration even before the commencement date of the business.

(5) The head of a tax office having jurisdiction over a place of business in receipt of an application under paragraphs (1) through (4) means the head office or principal office.

(b).