1. The instant lawsuit shall be dismissed.

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

1. The plaintiff asserted that he lent the name of the representative director of the defendant corporation B (hereinafter "the defendant corporation") established by the defendant C upon the request of the defendant C, and was registered as the representative director of the defendant company.

However, Defendant C, without the Plaintiff’s permission, arbitrarily registered the Plaintiff as the shareholder of the Defendant Company.

On the other hand, Sinsi Tax Office imposed tax on the plaintiff as the secondary taxpayer for the corporate tax and value-added tax of the defendant company.

Therefore, the Plaintiff seeks confirmation that the instant lawsuit is not a shareholder of the Defendant Company.

2. We examine, ex officio, whether the instant lawsuit is lawful or not, ex officio, as to the determination on the legitimacy of the instant lawsuit.

In a lawsuit for confirmation, there must be a benefit of confirmation as a requirement for the protection of rights, and the benefit of confirmation is recognized only when it is the most effective and appropriate means to remove the Plaintiff’s right or legal status unstable danger (see Supreme Court Decision 2006Da68650, 68667, Feb. 9, 2007). Even if the Plaintiff was rendered a favorable judgment against the Defendants in this case, the judgment has a relative effect that affects only between the Plaintiff and the Defendants, and thus, it cannot be affected by preventing the Plaintiff from imposing taxation or removing its validity.

Therefore, it is not the most effective and appropriate means to eliminate the Plaintiff’s present risk in the legal status related to the taxation disposition of the Plaintiff’s assertion.

Therefore, the Plaintiff’s lawsuit of this case is unlawful because it has no interest in confirmation.

3. According to the conclusion, the Plaintiff’s lawsuit of this case is unlawful and thus dismissed. It is so decided as per Disposition.