1. Of the instant lawsuit, the part concerning the business operator’s request for confirmation is dismissed.

2. The defendant shall pay to the plaintiff KRW 77,133,409 and its amount.

1. We examine whether the part of the lawsuit in this case regarding the business operator's request for confirmation is lawful ex officio.

The Plaintiff leased the name to the Defendant and operates a sales company with the trade name “D” in Seo-gu Incheon, Seo-gu, in its own name. Since the Defendant is likely to cause problems with the Plaintiff’s credit due to default of value-added tax, etc. on the said place of business, the actual business owner of the said place of

In order to have the interest to confirm the legal relationship in the action for confirmation, there should be a danger proposal existing in the rights or legal status of the complainant pursuant to the legal relationship, and in order to remove the risk, it is necessary to immediately confirm by the judgment of confirmation subject to confirmation of the legal relationship, and it should be the most effective and appropriate means.

(See Supreme Court Decision 2013Da30196 Decided December 12, 2013, etc.). As to the instant case, even if the Plaintiff was rendered a confirmation judgment against the Defendant as stated in the purport of the claim against the Defendant, the said judgment does not affect the validity of the taxation disposition against the Plaintiff, etc., and thus, it cannot be a fundamental and appropriate means to resolve disputes surrounding the status, etc. of the person liable for tax payment.

The Plaintiff’s lawsuit is unlawful as there is no benefit of confirmation, since it is not possible for the Plaintiff to remove the Plaintiff’s rights or legal status, on the ground that it is merely necessary to file an administrative litigation by asserting that the taxation disposition on itself is unlawful.

2. Judgment on the remaining claims of the Plaintiff

(a)be as shown in the attachment of the claim;

(b) Judgment made by the confession of applicable provisions of Acts (Article 208 (3) 2 and Article 150 (3) of the Civil Procedure Act);