부당이득금 등
1. All appeals filed by the plaintiff and the defendant are dismissed.
2. The costs of appeal shall include the costs resulting from the participation in the appeal.
1. The reasoning of the court's explanation concerning this case is as follows, and this case is cited by the main text of Article 420 of the Civil Procedure Act, since the defendant's additional statement about the defendant's additional statement is the same as the reasoning of the judgment of the court of first instance, except for the following determination
2. The Defendant asserts to the effect that even if the agreed amount of remuneration unfairly excessive and contrary to the principle of trust and good faith, the amount of remuneration already paid shall not be claimed as a repayment in accordance with the concept of trust and good faith. However, in cases where special circumstances are acknowledged that the agreed amount of remuneration is unreasonably excessive and thus contravenes the principle of trust and good faith or the principle of equity, considering all circumstances, such as the background leading up to the acceptance of representation services, the amount of remuneration, the content of tax agency services, the process of performing duties, difficulty, degree of effort, the client’s specific benefits obtained from tax agent services, and the tax accountant’s fee regulations, etc., the amount of
3. In conclusion, the part against the defendant in the judgment of the court of first instance is legitimate, and all appeals by the plaintiff and the defendant are dismissed as they are without merit.