손해배상(기)
1.The part concerning the principal lawsuit in the judgment of the court of first instance shall be modified as follows:
The defendant is 929,634 won and won to the plaintiff.
1. Basic facts
A. The Plaintiff is a person who operates a gas station under the trade name “D gas station” in Busan Seo-gu, and the Defendant is a certified tax accountant who operates a certified tax accountant B office.
B. Around December 19, 2010, the Plaintiff entered into a contract with the Defendant for acting as an agent in charge of the management of books duties, etc. concerning D gas stations (hereinafter “instant contract”). Accordingly, the Defendant performed the Plaintiff’s acting as an captain from February 19, 2010 to July 2015.
C. The Plaintiff, as a person subject to double-entry bookkeeping, has reported the business account to the head of the tax office having jurisdiction over the place of business or the head of the tax office having jurisdiction over the place of tax payment pursuant to Article 106-5 of the Income Tax Act, but the Defendant did not inform the Plaintiff that he did not report the
On December 2015, the head of the same global income tax (i.e., penalty tax of KRW 57,741 due to failure to open a business account and failure to report KRW 3,962,978, and penalty tax of KRW 57,741 due to failure to submit a business account for the year 2013 due to the failure to pay the Plaintiff, failure to open a business account, and failure to report the amount of tax (i.e., penalty tax of KRW 5,962,978 - KRW 5,622,138, and below KRW 10) was imposed on the Plaintiff on the same day. Accordingly, the head of the same tax office imposed the local income tax of KRW 437,250 on the global income tax of KRW 4,372,580 (=4,372,580 x below 10%, and below KRW 10) on the same day.
E. Meanwhile, the Plaintiff did not pay to the Defendant a total of KRW 200,000 and KRW 1050,000,000,000 from January 2015 to July 2015, including fees for filing global income tax returns in 2014 (i.e., KRW 150,00 per month x 7 months).
[Ground of recognition] Facts without dispute, Gap 1, 5 evidence, Eul 5 evidence, the purport of the whole pleadings
2. The plaintiff's assertion that the defendant did not report the plaintiff's business account to the head of the competent tax office in conducting the tax affairs related to the business of the above D's station, and the plaintiff is liable to report such account.