The costs of appeal between the Plaintiff and Defendant D Accounting Corporation are assessed against Defendant.

Since this case is a small case, it can be appealed only on the grounds of the subparagraphs of Article 3 of the Trial of Small Claims Act. The ground of appeal does not fall under the ground of appeal.

Therefore, all appeals are dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.