Whether disciplinary action against the Director of the Association of Certified Public Association is an administrative disposition

Since the Korean Association of Certified Public Association is not a public corporation, disciplinary action against members based on its rules is not an administrative disposition.

Article 1 of the Administrative Litigation Act

E. E. Madule

Association of Certified Association

The plaintiff's objection suit is dismissed.

Litigation costs shall be borne by the plaintiff.

The Defendant confirmed that a reprimand issued on August 1, 197 against the Plaintiff is null and void.

The judgment that the lawsuit costs shall be borne by the defendant

The plaintiff's attorney is a certified tax accountant who is a member of the Association of Certified Tax Accountants, and the defendant made a reprimand against the plaintiff on August 1, 197 in accordance with Article 39 of the Rules of the Association of Certified Tax Accountants and Article 3 of the Code on the Implementation of Ethical Provisions. According to Article 17 of the Certified Tax Accountant Act, the plaintiff's attorney only has the right to take disciplinary action against the tax accountant, and the kind of disciplinary action is conducted by the resolution of the Certified Tax Accountant Disciplinary Committee, and there is only two kinds of disciplinary action, and the defendant does not have the right to take disciplinary action. Article 39 of the above Rule of the Association of Certified Tax Accountants has no right to take disciplinary action. Since Article 17 of the Certified Tax Accountants Act is a mother corporation and its defect is significant and obvious, it shall be deemed null and void as it is a non-exclusive act,

In regard to this, the defendant, although the Association of Certified Tax Accountants is under the supervision of the Minister of Finance and Economy with respect to its business affairs, it is not an administrative agency or an administrative agency's agency, so it is safe defense that this case's reprimand disposition cannot be disputed as administrative litigation. Thus, according to the evidence No. 3-1 of the Association of Certified Tax Accountants established pursuant to Article 18 of the Certified Tax Accountant Act and under the supervision of the Minister of Finance and Economy, the purpose of its establishment is to improve the dignity of tax accountants, improve business affairs, and promote friendship among members (Article 4(1)), and members are organized as certified tax accountants registered pursuant to the Certified Tax Accountant Act (Article 3), revision of the Association rules, appointment and dismissal of officers, budget and settlement of accounts, appointment of ethics members, etc. shall be decided at least two-thirds of members present at the general meeting of members (Articles 13 and 15), and the Association of Certified Tax Accountants shall be operated by the executive officers and secretariat (Article 4).

Therefore, even if a corporation has special rights and obligations under the Certified Tax Accountant Act, it cannot be deemed a public corporation that performs national administrative affairs, so it is not possible to file an administrative litigation against disciplinary action, etc. against a member based on the same rule, separate from the dispute by the general public.

Therefore, since the plaintiff's claim for objection is unlawful, it is dismissed, and the costs of lawsuit are assessed against the losing party. It is so decided as per Disposition.

Judges Shin Jong-chul (Presiding Judge)