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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
Reasons
Basic Facts
The following facts may be acknowledged either as a dispute between the parties or as a whole by taking into account the statements in subparagraph 1 and the overall purport of the pleadings:
On January 2016, the Plaintiff, a certified tax accountant, concluded a business contract with the Defendant stating that “The amount of KRW 143,000 per month shall be paid as remuneration for bookkeeping agency (including value-added tax) and the fee for tax adjustment shall be determined after consultation.”
(hereinafter “instant contract”). The Plaintiff performed the Defendant’s vicarious bookkeeping and tax adjustment from January 2016 to February 2018 under the instant contract.
Plaintiff
The defendant is obligated to pay the plaintiff the unpaid 2,519,000 won (the calculation details are as shown in the attached Form) and damages for delay, among the fees for vicarious bookkeeping and tax adjustment by February 2, 2018.
Provided, That the circumstances below are without dispute between the parties or may be recognized by comprehensively taking into account the above facts, Gap evidence of Nos. 3, 9, 13 through 15, and Eul evidence of No. 7 through 9 (including the number of pages) and the whole purport of the pleadings.
The Plaintiff and the Defendant agreed to pay the acting captain fees of KRW 143,00 per month from January 2016 to February 26, 2018, the Plaintiff’s acting captain’s fee of KRW 3,718,00 (=143,000 x 26 months). As such, the acting captain’s fee of KRW 3,718,00 is the remuneration for acting captain’s fee of KRW 3,718,00.
Since the defendant of the tax adjustment fee belonging to the year 2015 paid KRW 660,00 as the above fee at the plaintiff's request, the plaintiff and the defendant seems to have determined the above fee.
The Plaintiff demanded the payment of KRW 1,430,000 of the above fee calculated on the basis of the Defendant’s revenue amounting to 601,219,424 won according to the tax adjustment fee calculation standard (hereinafter “the fee calculation standard”), however, the Defendant paid KRW 1,100,000 after consultation with the Plaintiff.