1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The plaintiff was the representative of the "C" located in both weeks, and C was closed on September 20, 2004 after the commencement of the business on June 1, 2001.

B. Based on the premise that the Plaintiff is the representative of C, the Defendant notified the Plaintiff of the tax amount of KRW 28,678,90 on the date indicated in the notice date of the attached disposition list, which was the aggregate of the value-added tax, global income tax, and wage and salary income tax on the Plaintiff.

(hereinafter referred to as “instant disposition” in total). 【The ground for recognition】 The fact that there is no dispute, Gap evidence Nos. 1, Eul evidence Nos. 1 and 2, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion is merely a representative under the name of C, and the actual operator of C is D.

Therefore, the instant disposition that the Defendant deemed the Plaintiff as the actual representative of C is unlawful in violation of the principle of substantial taxation, and is null and void as the defect is serious and obvious.

B. In full view of the purport of the entire pleadings as to the evidence Nos. 1 and 2, the Plaintiff’s application for registration of business with his/her representative on June 13, 2001, and the Plaintiff’s establishment of a lease agreement with respect to the building B located in Yangju-si, a place of business under his/her own name, around 2001. In light of these facts, it is insufficient to acknowledge the Plaintiff’s assertion that each of the statement Nos. 3-1 and 2 is a representative in the name of the Plaintiff, and there is no other evidence to deem otherwise.

In addition, a tax disposition imposed on a person who does not have any factual relation, such as the legal relation or income or act, which is generally subject to taxation, shall be deemed to have a significant and apparent defect, but in case where there are objective circumstances that could mislead him as being subject to taxation with regard to any legal relation or fact which is not subject to taxation, whether it is subject to taxation.