1. The plaintiff's claim is dismissed.

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

Details of the disposition

The plaintiff is an official accountant.

On January 17, 2018, the Plaintiff was subject to a disposition of suspension from office from the Defendant for one year (from January 25, 2018 to January 24, 2019) on the ground that he/she violated part of his/her duties (business of corporate diagnosis) and performed the business of corporate diagnosis during the period of suspension.

On October 22, 2020, the Defendant issued a disposition to the Plaintiff on the ground that “the Plaintiff issued a written diagnosis of financial management status to six companies during the suspension period of duties under the above paragraph (a)” (hereinafter “instant disposition”) for the suspension of duties for two years (from December 1, 2020 to November 30, 202) (hereinafter “the ground for recognition”) (hereinafter “instant disposition”). In the absence of dispute, the Plaintiff’s respective entries in Gap’s 1, 2, 5, 6, evidence Nos. 1 through 6 (including each number), the grounds for the entire pleadings, and the relevant statutes are as stated in the attached Form.

A certified accounting law that claims the absence of the grounds for the disposition of this case as to the legitimacy of the disposition of this case provides for the cancellation of registration, suspension of duties, suspension of part of duties, and reprimand as a type of disciplinary action against a certified public accountant (Article 48(2) of the Act). The term “suspension of duties” as referred to in this context refers to the suspension of all duties performed by a certified public accountant, i.e., the suspension of overall duties conducted by the certified public accountant, i.e., accounting for the formulation of appraisal and settlement of accounts for accounting or for the establishment of a corporation, etc., or the suspension of all duties incidental thereto (Article 2 of the Act). The fact that the Plaintiff prepared a written diagnosis report on financial management

A diagnosis report on financial management status shall be prepared by a certified accountant, a certified tax accountant or a specialized management diagnosis institution (Article 49(2) of the Framework Act on the Construction Industry), and a specialized management diagnosis institution shall be a requirement for regular employment of a certified accountant (Article 33 of the Enforcement Rule of the same Act). Thus, the Plaintiff prepared a report as an accountant in charge of a specialized management diagnosis institution

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