손해배상(기)
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
1..
1. The reasoning for this part of the basic facts is the same as that of the judgment of the court of first instance, and thus, they are cited by the main sentence of Article 420 of the Civil Procedure Act.
2. The assertion and the judgment thereof
A. Determination 1 on the assertion of liability under a contract was made with the company of this case. As such, Article 12(2) of the Certified Tax Accountant Act provides that a tax accountant shall not intentionally conceal the truth or make a false statement. In doing so, even though he knows that there was a change in shares from the company of this case, he received data on shareholders change from the company of this case in 2012 and concealed that there was no change in shares of the company of this case in the tax office without filing a report on the above change in shares with the tax office, thereby violating the duty of good faith. Accordingly, in practice, the Plaintiff, who holds 250% of shares of the company of this case, was erroneous as a secondary taxpayer who owns 10% shares of this case, thereby causing damage to the Plaintiff to bear the duty of tax payment of KRW 82,29,490 according to the disposition of this case, the Defendant is obligated to give due consideration to the delegation of duty between the tax accountant and the client’s duty of attorney’s duty of care within the scope of delegation of duty under the Civil Act.
However, as a tax specialist with public nature, a certified tax accountant shall contribute to the protection of taxpayers' rights and interests and the faithful performance of tax liability.