2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

However, the Plaintiff imposed KRW 3,680,000 in total on the basis of the money deposited in the instant account from 1st to 2nd, 2013. Based on the money transferred from the instant account to the Plaintiff’s account, the Plaintiff was subject to imposition of KRW 3,700,000 in total and KRW 370,000 in global income tax accrued from 2010 to 2013, and was subject to imposition of KRW 14,00 in total due to the Defendant’s failure to issue cash receipts.

Therefore, the Defendant is obligated to reimburse the Plaintiff KRW 20,000,000, which is part of the total amount of the above taxes and fines for negligence imposed upon the Plaintiff as the Defendant.

2. Determination

A. Although there is no dispute between the parties as to the claim for tax portion, it can be acknowledged that: (a) the Plaintiff and the Defendant served as the Plaintiff’s clerical staff regardless of the specific content of the agreement; (b) there was entry and withdrawal of the affairs of a certified judicial scrivener through the Defendant’s above account; and (c) the Plaintiff was imposed global income tax and local income tax on the basis of the amount of money transferred from the above account to the Plaintiff, excluding the amount verified as not related to the affairs of the instant certified judicial scrivener’s office; and (b) the amount of money transferred from the above account to the Plaintiff, excluding the amount of money transferred by the Plaintiff to the instant account.

According to the above facts, the above facts of recognition are examined.