A certified tax accountant qualifying examination committee's adequacy of a lawsuit seeking revocation of passing a certified tax accountant qualifying examination;

Although the notice of the Certified Tax Accountants Qualifying Examination Committee or its Chairperson participating in the process of implementing the Certified Tax Accountants Qualifying Examination or the decision of successful applicants and the notice of the finance division announced in the name of the Chairperson, it is merely limited to the purpose of helping the Minister of Finance and Economy internally, and the right to dispose of external pass shall be deemed to exist with the Minister of Finance and Economy. Therefore, a lawsuit filed against a person who is not the disposition agency to seek cancellation of the disposition

Article 13(1) of the Administrative Litigation Act; Article 21 of the Certified Tax Accountant Act; Articles 2, 4(2), 7(1), and 9(1) and (2) of the Enforcement Decree of the same Act; Article 6(2) of the Enforcement Decree of the same Act

Supreme Court Decision 65Nu103 Decided March 29, 1966 (No. 14 ① 45)

Plaintiff

Chairperson of the Certified Tax Accountant Examination Committee

Seoul High Court Decision 93Gu6708 delivered on April 6, 1994

The appeal is dismissed. The costs of appeal are assessed against the plaintiff.

We examine the grounds of appeal.

According to the reasoning of the judgment below, Article 21 of the Certified Tax Accountant Act provides that matters necessary for the examination, registration, etc. of certified tax accountants shall be prescribed by the Presidential Decree. Article 4 (2) of the Enforcement Decree of the same Act provides that an examination committee shall be established in the Ministry of Finance and Economy to conduct an examination under Article 2; Article 4 (2) provides that the Chairperson shall deliberate on the matters prescribed in subparagraphs 1 through 4, such as the date, time, place, method, and other necessary matters; Article 7 (1) provides that the examination committee shall deliberate on the matters such as the preparation of examination questions and the decision of successful applicants; and Article 9 provides that the successful applicants shall be published in the Official Gazette (paragraph (1) without specifying the subject of the examination; Article 6 (2) provides that the successful applicants shall be issued to the Minister of Finance and Economy, but the Minister of Finance and Economy shall issue a certificate of passing the examination to the Minister of Finance and Economy by 7 days before the date, time, and issuance of the certificate of passing the examination to the Minister of Finance and Economy.

In light of relevant Acts and subordinate statutes and the records, it is reasonable to view that the notice of the successful applicants in this case publicly announced in the Official Gazette was made by the Minister of Finance and Economy. Therefore, the above measure of the court below is just and acceptable, and there is no error of law by misunderstanding legal principles as pointed out in the lawsuit. Therefore, there is no reason

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing plaintiff. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Jong-sik (Presiding Justice)