The costs of appeal are assessed against the defendant.

1. Article 6(3)3 of the former Certified Tax Accountant Act (amended by Act No. 11610, Jan. 1, 2013; hereinafter the same) provides that “Where a tax accountant concurrently serves as a public official or engages in profit-making business, in violation of Article 16,” and Article 16(2) provides that a certified tax accountant may not become an employee of a person who engages in profit-making business or an executive partner, executive officer, or employee of a corporation for profit-making purposes, with the exception of a non-standing executive officer of a profit-making corporation, in the field of education or of a non

The purpose of Article 16(2) of the former Certified Tax Accountant Act is to prevent tax accountants from serving on the “profit-making corporation” by preventing them from performing other services than tax agent services. Furthermore, it is to prevent the fairness of tax agent services in the case of performing tax agent services by a corporation’s subordinate position to profit-making corporations.

However, Article 3 (3) of the former Certified Tax Accountant Act provides a person qualified as a lawyer with the qualification of a certified tax accountant, and a lawyer entitled to registration under the former Certified Tax Accountant Act can provide a tax agent service as a certified tax accountant.

In addition, Article 49 (1) of the Attorney-at-Law Act provides that a law firm shall provide services belonging to the attorney-at-law, and Article 49 (2) provides that when a partner or associate attorney-at-law of a law firm is able to provide services with qualifications prescribed by other Acts, the law firm may provide such services as a legal entity's services. Therefore, it is reasonable to deem that a partner or associate attorney-at-law is able to provide tax agency services. In this case, a partner of