1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Determination as to the cause of claim

A. In 2012, the Plaintiff’s summary of the Plaintiff’s assertion appointed the Defendant, a tax accountant, as a tax agent, as a tax agent, and paid remuneration to the Defendant.

However, since the defendant did not act in good faith for the plaintiff, such as value-added tax and income tax return, the defendant is obligated to return 16,440 won out of the remuneration paid by the plaintiff.

B. According to each of the evidence Nos. 1, 5, and 2-1, 2, and 3-1 of the evidence Nos. 1, 5, and 2-1, it is recognized that the Plaintiff appointed the Defendant as a tax agent in 2012 and paid the remuneration. Accordingly, it is recognized that the Defendant provided related tax services, such as value-added tax and income tax return, as the Plaintiff’s tax agent in 2012.

However, such facts alone are insufficient to recognize that the defendant faithfully performed the relevant duties as the plaintiff's agent, and there is no evidence to prove otherwise.

Therefore, the plaintiff's above assertion is without merit.

2. Conclusion, the plaintiff's claim shall be dismissed as it is without merit.

The judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.