1. The instant lawsuit shall be dismissed.

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

1. Summary of the plaintiff's assertion

A. On May 16, 201, upon Defendant B’s request for the name lending, the Plaintiff completed his/her business registration in the name of the Plaintiff regarding the workplace listed in the attached list No. 1, and Defendant B practically operated the said workplace from that time.

B. In addition, upon Defendant C’s request for the name lending, the Plaintiff completed his/her business registration in the name of the Plaintiff on December 1, 2013 with respect to the workplace specified in the attached list No. 2, and Defendant C actually operated the said workplace from that time.

C. The Defendants failed to pay value-added tax while operating each of the above businesses, and the tax authorities seized the accounts and benefits in the name of the Plaintiff.

Accordingly, on June 30, 2015, in order to prevent any further damage, the Plaintiff filed a report on the closure of business places listed in attached Table No. 1, and on September 30, 2015, respectively, on September 30, 2015.

The plaintiff seeks confirmation of the actual business owner's status that he/she was the defendants only as the nominal owner of each workplace listed in the attached list.

2. We examine the legitimacy of the instant lawsuit ex officio on the lawfulness of the instant lawsuit.

On the other hand, the plaintiff's claim is merely a confirmation of facts that the actual business operator of each business place listed in the separate sheet was the defendants, and it is not a specific right or legal relationship subject to the lawsuit for confirmation.

In addition, even if the Plaintiff was sentenced to the above confirmation judgment, its effect does not extend to the tax authority, which is the third party, and thus, it cannot be deemed the most effective and appropriate means to resolve the dispute in this case, and thus, there is no benefit

Ultimately, the instant lawsuit is deemed unlawful, as a part of the case.

3. It is so decided as per Disposition by the assent of all participating Justices, since the lawsuit of this case is unlawful.