1. The part of the judgment of the first instance against the defendant shall be revoked.

2. The plaintiff's claim corresponding to the above revocation part.

Facts of recognition

The Plaintiff, who is qualified as a certified tax accountant, operated a tax accountant office in the area of 25 square meters from November 1, 1991 to October 1, 200 with the Defendant who is not qualified as a certified tax accountant.

(Name of Certified Tax Accountants Office shall be registered under the name of the Plaintiff, and the Defendant served as the head of the office at the Certified Tax Accountants Office. On October 1, 1992, the Defendant completed the registration of ownership transfer on the ground of sale on September 24, 1992 with respect to the third floor of the above building on October 1, 1992.

On October 10, 200, the Plaintiff and the Defendant drafted a letter of agreed implementation (hereinafter referred to as the “certificate of agreed implementation”) with the following contents in order to liquidate the partnership relationship with the above certified tax accountant office:

The Plaintiff: (a) led to the confession of the fact that the Defendant prepared the part regarding the Defendant’s implementation from among the written statement of the execution of the agreement in this case for the liquidation of the partnership relationship with the Defendant; (b) on the second day of pleading in the trial at the court of the first instance (see, e.g., the preparatory document as of December 11, 2012); (c) there is no evidence to prove that the confession was contrary to the truth and caused by mistake

The plaintiff and the defendant are responsible for the execution of the tax accountant's office by separating the tax accountant's office when preparing a written agreement execution statement as follows:

1. The defendant's performance shall be paid to the plaintiff ① the amount of 60,000,000 won in the name of the plaintiff for the mutual savings and finance company in the name of the plaintiff, ② the amount of 15,00,000 won in cash, ② the amount of 50,000,000 won in the deposit, ③ the amount of 50,000,000 won in the deposit, ④ the amount of 4,440,330 won in the I retirement pay, ⑤ the amount of 8 months in the amount of deposit in the name of the defendant's agent for the entry into the office working for the defendant, ⑤ the amount of money

84,000,000 won of loans from the Maritime Mutual Savings and Finance Company shall be repaid to the plaintiff in full to the extent that the plaintiff is the debtor, but the defendant, the guarantor, has the duty to repay.

Cash 15,000,000 won on May 2001