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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Facts of recognition;
A. The Defendant issued a disposition imposing income tax and value-added tax (hereinafter “instant disposition”) on C on the ground that the actual business operator and the lease income earner of the Gangnam-gu Seoul Metropolitan Government Officetel 1045m2m2 (hereinafter “the instant officetel”) located in the name of the Plaintiff, on the ground that he/she is C.
B. On the premise that there was a title trust agreement on the instant officetel site between C and the Plaintiff, the Defendant filed a creditor subrogation lawsuit claiming the Plaintiff for the payment of the income tax and global income tax on C as the preserved claim, and the claim for return of unjust enrichment equivalent to the purchase fund of the instant officetel site, which C had against the Plaintiff (hereinafter “instant subrogation claim”), as the subrogation claim (hereinafter “instant subrogation claim”), and 1,925,000,000,000 won against the Plaintiff on September 13, 2007.
On July 17, 2008, the Seoul Northern District Court concluded a title trust agreement in the form of contract title trust with respect to the instant officetel site between C and the Plaintiff. Since the above title trust agreement becomes null and void, the Plaintiff deemed that C is obligated to return KRW 1,430,000,000 for the purchase fund of the instant officetel site provided by C as unjust enrichment, and sentenced the judgment that “the Plaintiff is the Defendant of this case.” The Plaintiff refers to the Defendant of this case. The amount of KRW 1,430,000,000 and the amount of KRW 5% per annum from March 31, 2001 to July 17, 2008, and the amount of KRW 20% per annum from the next day to the day of complete payment.”
(207Gahap7946). The plaintiff and the defendant appealed against the above judgment, but on July 9, 2009, the appeal was dismissed by the Seoul High Court (2008Na75975), and the above judgment became final and conclusive.
C. Thereafter, the Seoul High Court rendered a decision on July 9, 2009 on the grounds that the disposition of imposition of tax claims listed in the [Attachment 1, 2, and 7] among the instant dispositions was revoked.