손해배상(기)
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the court of first instance.
1. The reasoning for the court’s explanation on the above part is that, except for the modification of each “Plaintiff Company” to a “A” corporation, the part of “1. Recognition” is identical to the reasoning of the judgment of the first instance, and thus, it shall be cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.
2. The plaintiff's assertion that the defendant is a "A" corporation (hereinafter referred to as "A").
) A’s accounting firm delegated with the processing of tax accounts by the accounting firm shall have been dealt with by applying the weighted average interest rate to the Plaintiff in the process of filing a return of corporate tax for the year 2010 through 2012. In accordance with A’s application of the weighted average interest rate to the portion belonging to the year 2011 and the weighted average interest rate to the portion belonging to the year 2011 and the year 2012, the Plaintiff is liable to compensate for damages incurred by the Plaintiff in addition to the amount of KRW 57,088,650 in the year 2011 and the amount of KRW 114,502,210 in the year 201 as income tax and resident tax after receiving the disposal of each bonus and the amount of KRW 57,088,650 in the year 2012 (26,621,660 in the year 2012).
3. Determination
A. We examine the determination of the claim for damages under a delegation contract, and there is no evidence to acknowledge that the Plaintiff and the Defendant concluded a delegation contract concerning tax treatment, such as filing of global income tax return, etc., and the Plaintiff’s assertion seeking damages on the ground of breach of delegation contract is without merit.
B. 1 Plaintiff’s claim for damages arising from the tort of this case: (a) at the time when the Defendant filed a return of the amount reverted to the year 2010 through 2012, the Defendant had a duty of care to select an weighted average loan interest rate with respect to the provisional payment against A; and (b) if the Defendant had selected an weighted average loan interest rate as at the time of filing a return of the corporate tax reverted to the year 2010, A would have selected such weighted average loan interest rate. < Amended by Presidential Decree No. 27905, Mar.