1. The instant lawsuit shall be dismissed.

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

Plaintiff’s assertion

The summary of the judgment of the court below was that the Defendant had intentionally failed to pay taxes while operating C from April 5, 2009 to March 16, 2012 by lending the Plaintiff’s name.

On August 19, 2014, the Defendant agreed to the Plaintiff that “the Defendant is the actual payer of national tax and the tax shall be paid in full by December 31, 2020.”

However, the Defendant did not pay taxes by day, and thus the competent administrative agency seized the Plaintiff’s property on October 12, 2016, and the Plaintiff requested several times to pay taxes to the Defendant, and the Defendant did not intend to perform the taxes. Therefore, the Defendant sought confirmation as to the purport of the claim.

In a lawsuit for confirmation of the legitimacy of a lawsuit, the benefit of confirmation is recognized in cases where there is a dispute between the parties regarding the legal relationship subject to the lawsuit, and thereby, it is the most effective and appropriate means to determine the Plaintiff’s legal status as a confirmation judgment to eliminate such apprehension and danger when the Plaintiff’s legal status is unstable and dangerous (see Supreme Court Decision 2009Da93299, Feb. 25, 2010). However, even if the Plaintiff was rendered a confirmation judgment against the Defendant for the same reason as the Plaintiff alleged, the res judicata effect of the judgment is limited between the Plaintiff and the Defendant, and the relevant administrative agency is not changed to the Defendant, and the Plaintiff is still liable for the payment of taxes

Therefore, the instant lawsuit cannot be the most effective and appropriate means to eliminate the Plaintiff’s legal status’s anxiety and risk. Therefore, there is no benefit in confirmation.

In conclusion, the instant lawsuit is dismissed as it is unlawful.