1. Of the instant lawsuit, the part demanding the implementation of the procedure for change of name as to the business registration listed in the attached Form 2.

1. Comprehensively taking account of the overall purport of the arguments in Gap evidence Nos. 2, 5, and 6 (including a serial number; hereinafter the same shall apply), the defendant completed the business report as shown in the separate sheet Nos. 1, 2012 and completed the business registration as shown in the separate sheet Nos. 2, 5, and 6 (hereinafter referred to as "the instant real estate"), and the fact that the defendant operated the Chinese restaurant from November 2, 2015 to the instant real estate as shown in the separate sheet Nos. 1, 2012.

2. As to the legitimacy of the claim for the performance of the procedure for title change in the registration of business among the instant lawsuit, the Plaintiff is demanding the Defendant to implement the procedure for title change in the registration of business in attached Form 2.

An ex officio inquiry, a business registration is made pursuant to Article 8 (1) of the Value-Added Tax Act, which provides that "a business operator shall file an application for business registration with the head of the tax office having jurisdiction over the place of business within 20 days from the date of commencing the business." The institutional purpose of the business registration is to identify the taxpayer and secure the taxation data, and the business registration is established by filing a report of business fact with the head of the tax office having jurisdiction over the business, and the business registration is simply an act of issuing a certificate proving such registration (see, e.g., Supreme Court Decision 9Du6903, Dec. 22, 2000). In light of the fact that there is no separate provision on the change of the name or procedure of business registration other than the inheritance, and that the business registration is not meaningful in combination with a specific place of business unlike the report of business registration, it is not possible to seek an implementation of the procedure for change of the name.

Therefore, the claim for the performance of the procedure for changing the name of the business operator is unlawful.

3. The remainder of claims.