1. The instant lawsuit shall be dismissed.

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

1. The plaintiff's assertion

A. Upon the Defendant’s request, the Plaintiff was registered in the business registration certificate (business registration number) of a business entity “D” established by the Defendant as its opening date from October 30, 2007 to October 10, 201, which is its closing date. The actual representative who actually operated the said business is the Defendant.

B. Although the Defendant did not cleanly arrange tax issues, etc. while closing the business, the Defendant did not arrange it until now. Accordingly, the Plaintiff, who is only the nominal lender, bears the value-added tax and global income tax equivalent to the amount of KRW 1.2 billion at present.

C. Under the principle of substantial taxation, in the case of an individual entrepreneur, income tax, etc. is imposed only on the actual entrepreneur, and the entrepreneur is not imposed on the form, there is a benefit of confirmation in the lawsuit of this case against the Defendant that the Plaintiff is not the actual entrepreneur D.

2. Examination of ex officio determination as to the legitimacy of the lawsuit, and mere fact-finding in the lawsuit for confirmation is not permitted because there is no benefit in confirmation. It is obvious that the plaintiff itself seeks confirmation of fact-finding that the plaintiff is not a real business operator of D as a premise for the change of a person liable for public burden, such as tax payment, even if it is based on the plaintiff's assertion that the plaintiff itself is not a real business operator. Thus, the plaintiff's lawsuit of this case does not

In addition, a lawsuit for confirmation does not necessarily have to be limited to a legal relationship between the parties, but can be subject to the legal relationship between one of the parties and a third party or between third parties, but in order to have the interest of confirmation of the legal relationship, there should be a risk draft existing in the rights or legal status according to the legal relationship, and in order to remove the risk draft, the confirmation judgment is made to confirm the legal relationship.