1. The instant lawsuit shall be dismissed.

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

1. The plaintiff's assertion consented to the registration of the business of "C" operated by the defendant upon the request of the defendant related to money, and accordingly, national taxes, local taxes, and four major premiums were imposed in the name of the business owner. Since 2009, the above taxes were not paid by the defendant, and the plaintiff's assets were seized.

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

2. Whether the lawsuit of this case is legitimate or not shall be viewed as the main defense and the defendant asserted that the lawsuit of this case was not subject to the interest of confirmation or the standing to file a lawsuit for confirmation.

In order to have the interest to confirm the legal relations in the action of confirmation, there should be a danger or omission existing in the claimant's rights or legal status according to the legal relations, and in order to remove the danger or omission, it is necessary to be immediately finalized by the confirmation judgment covering 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 the plaintiff's right or legal status exists because it seeks confirmation as stated in the purport of the claim.