세무사징계처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The grounds for appeal by the plaintiff citing the judgment of the court of first instance are not significantly different from the allegations in the court of first instance, and the fact-finding and judgment of the court of first instance are justified even if the parties' claims are examined by adding the evidence submitted to the court of first instance to the
Therefore, the reasoning of the judgment of this court is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal of part of the grounds of the judgment of the court of first instance or supplementation of such judgment as stated in the following Paragraph 2. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420
2. Nos. 8-16 of the 8 pages shall be modified as follows:
Article 20-2 of the Certified Tax Accountant Act provides that “When a person acts in good faith or makes a false verification with respect to a bona fide return pursuant to Article 70-2 of the Income Tax Act” due to a violation of his/her duty of good faith pursuant to Article 12 of the Certified Tax Accountant Act (Article 20 Subparag. 7); “When, despite being aware that books or documentary evidence have been prepared in a false or other unlawful manner, he/she is the number of duties without correct correction or makes a wrongful reduction in the tax burden by aiding and abetting such act” (Article 21 Subparag. 1); “when he/she prepares books of account, receipts, and other documentary evidence of an enterprise in which the slips, receipts, and other documentary evidence, etc. have not been prepared, or handles relevant documentary evidence” (Article 21 Subparag. 3);
In addition, the legal relationship between a tax accountant and a taxpayer who has been entrusted with the duty of proxy for a tax return is the same as the delegation relationship under the Civil Act. Therefore, a tax accountant shall manage the delegated affairs with the care of a good manager according to the specific intent of delegation within the scope of delegation stipulated by the terms of delegation contract, and if the client instructs, he shall comply with it first.
However, as a tax specialist with public nature, a tax accountant is a taxpayer.