1. The instant lawsuit shall be dismissed.

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

1. The Plaintiff’s assertion accepted the Defendant’s business registration of “C” operated by the Defendant at the request of the Defendant, who is the branch office in 2010, under the name of the Plaintiff. Accordingly, global income tax, etc. was imposed on the Plaintiff, who is the nominal owner of the business, and the said tax was not paid by

The Plaintiff, who does not actually operate C, is not obligated to pay taxes, etc. imposed on the Plaintiff as above. Therefore, C’s actual business operator and taxpayer seek confirmation as the Defendant.

2. In order to have the interest to confirm the legal relations in a lawsuit for confirmation ex officio on the legitimacy of the lawsuit in this case, there must be a danger or omission in the claimant's rights or legal status according to the legal relations. In order to remove the danger or omission, it is necessary to immediately confirm by the confirmation judgment on the legal relations, and it should be the most effective and appropriate means.

(2) In light of the aforementioned legal principles, the lower court did not err by misapprehending the legal doctrine regarding the nature of taxation disposition, etc., but did not err by misapprehending the legal doctrine regarding the nature of taxation disposition, etc., as otherwise alleged in the ground of appeal. In so doing, the lower court did not err by misapprehending the legal doctrine on the nature of taxation disposition, etc., as otherwise alleged in the ground of appeal. In so doing, it did not err by misapprehending the legal doctrine on the nature of taxation disposition, etc., as otherwise alleged in the ground of appeal.

The plaintiff can file an administrative litigation by asserting that his taxation disposition, etc. is illegal, and as stated in the purport of the claim, so long as it cannot remove the plaintiff's rights or legal status present danger and non-explosion, the plaintiff's lawsuit of this case is unlawful as there is no benefit of confirmation.

3. Therefore, we decide to dismiss the instant lawsuit as per Disposition.