1. Of the instant lawsuit, the part of the claim for performance of business registration reporting procedures is dismissed.

2. The defendant shall be the plaintiff and Ga.

1. Determination as to the lawfulness of the claim for performance of the procedure for business registration closure report among the instant lawsuit

A. The gist of the claim is that the Plaintiff’s claim for restitution following the termination of the lease agreement is filed against the Defendant, and the location of the leased object is the location of the leased object.

B. We examine ex officio the determination.

In full view of the following circumstances, it cannot be deemed that the Plaintiff and the Defendant acquired or lost any rights and obligations by cancelling the business registration of the gas station leased by the Defendant from the Plaintiff, and thus, it is no benefit of lawsuit to seek implementation of the procedure for cancelling the business registration completed under the name of the Defendant on the grounds as alleged by the Plaintiff.

Therefore, the part of the instant lawsuit seeking to report the closure of business is unlawful.

① The legislative intent of the Value-Added Tax Act or the Income Tax Act is to enable the tax authorities to identify taxpayers and secure the taxation data. This is merely a report of business facts established by filing an application for registration with the head of the competent tax office, and the issuance of a business registration certificate is merely an act of issuing a certificate proving such registration, and it does not cause a change in the status of the business entity by a change in the business registration statement

(2) According to Article 8(7) of the Value-Added Tax Act, where a business operator closes down his/her business or does not actually commence his/her business, the head of the competent tax office may cancel the business registration ex officio.

(3) Where a change occurs in the location of business unlike a business report, business registration shall not have the meaning only when it is combined with a specific place of business, such as where business registration is corrected.