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 is registered as a business entity engaging in the entertainment tavern business of “C” with the place of business of Suwon-si-si, from October 10, 2000 to July 30, 2001, which is its opening date.

(hereinafter referred to as "the above workplace") of this case. B.

During the period from April 2, 2001 to January 2, 2004, the Defendant imposed and collected taxes on the Plaintiff including the value-added tax, global income tax, special consumption tax, business income tax, etc. on the instant place of business, as stated in the attached tax assessment list.

(hereinafter collectively referred to as “instant disposition”), D.

The Plaintiff was dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on April 19, 2016, but the said appeal was dismissed on June 30, 2016.

[Ground of recognition] Facts without dispute, Gap evidence 5, Eul evidence 1 to 15, Eul evidence 2, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion that the plaintiff lent the name of the business operator upon D's request, and since it was not involved in the operation of "C", the disposition of this case against the plaintiff who is not the actual business operator of "C" is invalid because the defect is serious and clear.

B. Although the defect of a taxation disposition imposed on a person who does not have any factual basis such as the legal relation or income or act that is subject to taxation is significant and apparent, in a case where there are objective circumstances that could mislead him to believe that he is subject to taxation with respect to any legal relation or factual relations that are not subject to taxation, if it is possible to accurately investigate the factual basis as to whether it is subject to taxation, it cannot be said that the defect is apparent even if it is serious, and thus, it cannot be deemed that the illegal taxation disposition that misleads the fact that is subject to taxation is unreasonable.

Supreme Court Decision 200Na1448 delivered on September 4, 2002