The case holding that the above decision of failure to pass the examination and subsequent decision of the National Tax Service cannot be revoked on the ground that, in case where one problem is omitted in the English test conducted in the first test of the tax qualifying examination of the applicant for the examination, and five questions overlap, and the printing accident caused confusion on the date of the examination, and the Commissioner of the National Tax Service dealt with all the 10 questions overlapping with the above omitted one problem as a response, it cannot be readily concluded that the extent that the above printing accident and the confusion in the examination place caused interference with the failure to pass the examination was to the extent that the whole decision of the Commissioner of the National Tax Service on the examination applicant for the examination was invalid.

The case holding that the above decision of failure to pass the examination and subsequent decision of the National Tax Service cannot be revoked on the ground that the extent that the above printing accident and the subsequent confusion caused the invalidation of the decision of the Commissioner of the National Tax Service to the examinees who applied for the examination could not be determined to the extent that the above printing accident and the subsequent confusion caused the invalidation of the entire decision of failure of the Commissioner of the National Tax Service in the case where one problem was omitted in the English English test conducted in the first one among the examination questions for the first examination for the tax-related persons, the printing accident occurred, and the duplication of five problems caused confusion on the date of the examination, and the National Tax Service dealt with all the overlapping 10 problems as a correct answer.

Articles 3-2 and 5-2 of the Certified Tax Accountant Act; Articles 1-4, 2, and 8 of the Enforcement Decree of the Certified Tax Accountant Act;

Plaintiff 1 and 750 others (Law Firm Dasan, Attorney Kim Li-hwan et al., Counsel for plaintiff-appellant)

Commissioner of the National Tax Service (Law Firm Han, Attorney Kim Jae-gu, Counsel for defendant-appellant)

June 28, 2006

1. Of the plaintiffs' primary claims, the part of the plaintiffs' primary claims seeking the revocation of the decision to pass the 43th certified tax accountant qualifying examination conducted on May 22, 2006 and the decision to pass the first examination conducted accordingly.

2. Among the plaintiffs' primary claims, the part of the decision of the person who failed to pass the first test for the certified tax accountant qualifying examination as of May 22, 2006 and the part on which the defendant sought revocation of the second test execution decision is dismissed.

3. The plaintiff 14, 31, 69, 76, 82, 100, 104, 245, 270, 282, 333, 364, 366, 438, 593, 604, and 701 are all dismissed.

4. The costs of lawsuit are assessed against the plaintiffs.

The primary purport of the claim is to revoke the decision that the defendant passed the first examination of the certified tax accountant qualifying examination on May 22, 2006 and the subsequent decision on the second examination is revoked.

Preliminary purport of claim: the defendant revoked a disposition rejecting the first test for the certified tax accountant qualifying examination on May 22, 2006 against Plaintiff 14, 31, 69, 76, 82, 100, 104, 245, 270, 282, 333, 364, 366, 438, 593, 604, and 701.

1. Details of the disposition;

A. On April 16, 2006, the Plaintiffs applied for the first test for the Certified Tax Accountant Qualifying Examination (hereinafter “instant test”). On May 22, 2006, the Defendant rendered a disposition of failure to pass the instant test against the Plaintiffs on the ground that the passing score under Article 8 of the Enforcement Decree of the Certified Tax Accountant Act falls short of the passing score stipulated in Article 8 of the Certified Tax Accountant Act.

B. The examination of this case is a multiple-choice with five multiple-choices, and the examination subjects are 40 points out of 100 points per subject in 5 subjects (public finance, accounting, private teaching institutes theory, tax law opening theory, housing among commercial law, civil law and administrative litigation law, English), and the examination points per subject are 2.5 points per subject, at least 40 points per subject, and at least an average of 60 points in all subjects are successful candidates.

[Grounds for recognition] The fact that there is no dispute

2. The plaintiffs' assertion

A. Details of the main claim

(1) Although the Defendant, as a manager of this Examination, has to manage and supervise the English questions with due care for the preparation, printing, and conducting of the Examination, etc., the Defendant omitted one of the two English questions printed in the printed process by intention or gross negligence, while printing the Type B English questions in the printed process, the one of the two English questions were printed in the shape of a part of the A English issue, the five of the five of the questions were neglected to be printed, and the public official in charge of managing and supervising the printing process was not properly confirmed.

(2) Even if the Defendant had known that there was an error in the English issue in the B-type English before 30 minutes of the examination of this case, even if there was no time to alter the B-type English issue, there was an adequate measure to set up the B-type English issue, for example, the omission in the B-type English issue should be deducted, and the overlapping issue should have been known at least before the examination was conducted, but there was a gross negligence.

(3) The instant test, based on an absolute evaluation, caused a huge confusion during the test management and supervision process, such as that the Defendant was unable to block printing errors due to gross negligence and that the Defendant was not informed of the proper response measures before the test commencement, and caused a situation in which the Plaintiffs cannot display normal demonstration. This was not limited to the English subject, but a situation in which the Plaintiffs could not display proper demonstration throughout other subjects. On the other hand, 11 English questions at issue are dealt with as a correct answer, the sexual fall that was not properly displayed due to the Defendant’s trial management and supervision errors is not cured.

(4) Even if the Defendant’s decision on the successful applicants’ success status, etc. was discretionary action, the Defendant’s printing errors and cage cage fages, and the Defendant’s decision on the successful applicants’ successful applicants’ success status, etc. were unlawful by deviating from or abusing the discretion.

(5) The Defendant’s decision on successful applicants in the first examination of this case was made without properly evaluating the Plaintiffs’ grades, and is unlawful. Moreover, the Defendant’s decision on successful applicants in the second examination in accordance with the above illegal decision on successful applicants’ decision is unlawful since some of the Plaintiffs were able to participate in the examination in a normal manner, notwithstanding the fact that they were able to participate in the examination.

(b) Preliminary claim

Among the plaintiffs, 14, 31, 69, 76, 82, 82, 100, 104, 245, 270, 282, 333, 364, 366, 438, 593, 604, and 701 of the plaintiffs claimed that the decision of successful applicants of this case was unlawful, and that the decision of successful applicants of this case was made by the defendant, and that the decision of successful applicants of this case was made in a situation where they can display their real ability under normal conditions, the defendant did not reach the wind of not properly managing and supervising the examination due to gross negligence, and thus, the decision of failure against the above plaintiffs should be revoked.

3. Relevant statutes;

The entries in the attached Table-related statutes are as follows.

4. Judgment as to the main claim

A. Facts of recognition

(1) Public notice of the 43th certified tax accountant qualifying examination implementation plan of 2006

On February 3, 2006, the Defendant, the Chairman of the Qualification Screening Committee, announced the 43th Certified Tax Accountant Qualification Plan implementation plan of 2006 as follows:

(a) Subjects and methods

(1) The primary test and methods

The subject: 5 subjects (financial science, accounting private teaching institute theory, tax law introduction theory, choice date, English among the Commercial Act, Civil Act and Administrative Litigation Act), method: the multiple-choice written examination of 40 issues per subject.

(2) The second test and methods

Subjects: 4 subjects (one tax law school, two tax law schools, one finance school, two books in accounting), and method: A written examination in general.

(b) Test schedule;

(1) The preliminary test schedule.

Date and time of examination: April 16, 2006

Time of examination and subjects: 10:00 to 12:00 Finance, Tax Law, English, and English.

Jeju-si: 12:30 to 13:50 Accounting Principles, and Newly Inserted by Act No. 1010, Feb. 1, 201>

Successful Announcement Date: On May 22, 2006, public announcement shall be made on the website of the National Tax Service or on the website of the National Tax Service Education Center.

(2) Date and time of the second examination: July 9, 2006

(c)qualification;

(1) The preliminary examination.

A person who has no grounds for disqualification under Article 4 of the Certified Tax Accountant Act (base date: the date of public announcement of successful candidates in the second examination), and is not a person whose qualification for application has been suspended under Article 10 of the Enforcement Decree of the

(2) The second test.

A successful applicant for the first examination in the current year or a successful applicant for the first examination in the previous year, whose purport is indicated in the application form, etc.

(D) Selection of successful applicants

(1) The preliminary examination: A person who gains not less than 40 points out of 100 points for each subject and not less than an average of not less than 60 points for all subjects.

(2) The second examination: A person who has obtained at least 40 points in each subject out of 100 and an average of at least 60 points in all subjects: Provided, That where a successful applicant who has obtained at least an average of at least 60 points in all subjects falls short of the minimum number of successful applicants, a successful applicant shall be determined in the order of high score points on the average of all subjects from among those who have obtained at least 40 points in each subject within the scope of the minimum number of successful applicants, and where a successful applicant exceeds the minimum number of successful applicants due to the highest score, a successful applicant shall

(2) The background of the printing accident of the Category B English issue

(A) Among the instant tests implemented from 10:00 to 12:00 on April 16, 2006, an accident was occurred that was printed in the English-type A-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type

(B) In light of its developments, the number of 41 to 44 pages of the English photographer No. 1 in the printing process of the English type No. 1 in the English type No. 2 in the printing process of the English type No. 2 in the printing process, and the printing process of the printing process did not distinguish the type No. 1 from the type No. 2 in the manufacturing process of the printing process, but the printing process did not distinguish the type No. 2 in the printing process of the printing process, but the type No. 2 in the English type No. 2 by inserting the English type No. 2 in the wrong understanding of the type No. 2 in the English type No. 2 in the printing process of the printing process.

(3) The situation of the test site on the date of the test

(A) The place of the instant test

The examination of this case was conducted in Seoul, Busan, Daegu, Gwangju, and Daejeon five areas. In Seoul, the examination place is a middle school of members, a foreign language high school of members, a high school of members, a high school, a female high school, a female high school, a female middle school, and a female middle school. Busan, Busan, the Dong Industries High School, Daegu, Gwangju, Gwangju, Gwangju, Gwangju, Gwangju, Gwangju, Gwangju, Gwangju, and Daejeon, a mail industry university.

(B) Situation at the time of the instant test at each test location

1) The method of coping with the instant printing accident by region chief across the country differs depending on the broadcasting facilities of each test site, and other conditions. The Busan Dong Industrial High School broadcast the type B English problem by the broadcast of the headquarters of the senior president five minutes prior to the test commencement, and the Gyeongbuk Industrial High School was trying to broadcast the printing accident of this case to notify the printing accident of this case and suspend the distribution of the type B problem paper. However, other areas did not broadcast before the test commencement, and there were differences in time, frequency, and response measures after the test commencement.

2) Although there are differences depending on each high president, among the examinees who received the type B problem, the number of examinees who were more at issue in the process or issue before the test commencement, who changed the problem at the summer season, the English question is the supervisor who is later unsatisfying, who is well aware of the fact that the test is being conducted and confirmed at the center of the high president, and the broadcast in relation to the instant printing accident, which continues in relation to the instant printing accident, the supervisor who explains it verbally, the supervisor who explains it, and the high school for light machinery and industry, issued the type B problem as a substitute for type A, and re-satisfy and distributes the type B problem after re-satisfying it, and there was a difference between the scene and the president, but the place where the problem remains last until late was up to 10:30.

(4) The defendant's measures after conducting the test of this case

(A) On April 17, 2006, immediately after the examination of the instant case, the National Tax Service, following the deliberation and decision of the Qualification Screening Committee, announced the measures to implement the re-examination in the form of news report materials about the English type B six sentence of the English subject at issue as a solution for the instant printing accident.

(B) After that, the Defendant did not conduct a re-examination of six issues that were reviewed as a measure for the printing accident and confusion of the test site in the instant case on April 19, 2006, and concluded the countermeasures by providing answers to all the questions that overlap with omitted questions regardless of English type A and type B.

(e) Current status of passing the first examination for certified tax accountants qualifying for 10 years from 34 up to 43 times;

In the case of 2,97 (34 installments) 1998 (35 installments), 1999 (36 installments), 2000 (37), 2001 (39 installments), 2002 (40 installments), 2004 (41 installments), 2005 (42 installments), 2006 (43 installments), 2006 (43 installments), 19623,9623,685, 46785, 4676, 4316, 2915, 207589, 206. 6. 606. 6. 6. 06. 6. 06. 16. 06. 6. 06. 6. 6. 196

(6) The average point of first class in year 2005.

In the case of the 1st century of the attached Table contained in the main sentence, the tax law of the Ministry of Finance and Economy of the essential subjects shall be 41.25 47.0 47.0 47.0 56.1 56.146.247.247.5

[Grounds for recognition] The facts without dispute, Gap evidence 1, Eul evidence 2-1 to 4, Eul evidence 3-10, Gap evidence 13-16, Eul evidence 1-8, Eul evidence 2-1 to 33, and the purport of the whole pleadings

(b) Markets:

(1) The disposition agency that passed the tax accountant examination

Before Article 3-2 of the Certified Tax Accountant Act is newly established by Act No. 6,080 on December 31, 1999, Article 2 of the former Enforcement Decree of the Certified Tax Accountant Act (amended by Presidential Decree No. 13,002 on May 7, 1990, and amended by Presidential Decree No. 14,438 on December 23, 1994), “The Ministry of Finance and Economy shall establish an examination committee to conduct a test.” Since Article 2 of the Enforcement Decree of the same Act was amended by Presidential Decree No. 14,438 on December 23, 1994, the Ministry of Finance and Economy’s right to request the cancellation of the qualifying examination for certified tax accountants was replaced by “the Ministry of Finance and Economy” to “the Ministry of Finance and Economy’s right to request the cancellation of the qualifying examination for certified tax accountants’ internal decision-making or decision-making by Presidential Decree No. 14, Aug. 16, 2000.

The Certified Tax Accountant Act was newly established on December 31, 199 by Act No. 6080 on December 31, 199, and Article 3-2 of the Certified Tax Accountant Act was newly established, and Article 3-1 of the main sentence of paragraph (1) provides that "The National Tax Service may establish a Certified Tax Accountant Qualification Examination Committee in order to deliberate on the following matters related to the acquisition of qualifications for certified tax accountants." Thus, the right to issue disposition as to whether the certified tax accountant qualification examination was external pass

(2) Determination as to the claim for cancellation of the decision on successful applicants and the second examination execution decision

The Defendant issued a decision to pass the examination as of May 22, 2006 against the Plaintiffs that were not included in the successful applicants at the same time. The Plaintiffs’ primary claim includes the decision to pass the examination for 684 persons who passed the first examination for the certified tax accountant qualifying examination and the revocation of the second examination decision to pass the examination accordingly, but the Plaintiffs are not the parties to the first examination for the certified tax accountant qualifying examination, and there is no legal interest in seeking the revocation thereof as well as in the absence of the legal interest in seeking the revocation thereof, the decision to pass the examination among the primary claims in this case and the revocation of the second examination decision to pass the examination accordingly is unlawful.

(3) Determination as to a request for cancellation of a decision on successful bidder and a decision on holding the second examination

(A) The plaintiffs' assertion that the defendant made a mistake in setting and managing the examination of this case in a situation where the plaintiffs cannot exert their normal practical ability due to such error, and thereby, the plaintiffs could not exert their normal practical ability. In order to correct this, the decision of the successful bidder should be cancelled and the second test should be conducted including those who passed the first test after re-examination against those who failed to pass the examination of this case.

(B) According to the above facts, the Defendant, as a manager of the 43th certified tax accountant qualifying examination, did not prevent the printing accident of this case by gross negligence even though it is required to manage and supervise the examination as a whole, such as setting up the examination issue, printing the examination paper, supervision of the test site, etc.

In addition, if the printing accident of this case was known about 30 minutes prior to the date of the test, the local test headquarters should promptly inform the applicants of the printing accident of this case prior to the date of the test, and properly inform the examinees of the response measures. However, the area where the broadcast was conducted prior to the test commencement in a prompt and appropriate manner is merely merely to the Dong Industrial High School of Busan, and the Daegu High School for the Gyeongbuk Machinery Industry was merely to the extent that the senior president was notified of the printing accident of this case by making one deputy supervisor for each senior president as the senior president before about 10 minutes, and accordingly, it is limited to the extent that each senior president of the Republic of Korea knew of the printing accident of this case, and accordingly, it causes many confusions such as time, reasons for recognition, and preparation measures for examinees.

(C) Since the examination of this case requires a multiple-choice test to show 120 minutes of 120 minutes of 120 minutes of her ability within a limited period of time, the examination of this case is capable of demonstrating her ability only within a limited period of time. Due to confusion between the printing accident of this case and the 1st curriculum test, the examination students including the plaintiff and the 43th certified tax accountant qualifying examination were not able to exert her ability properly in the 1st century-B English issue, and there was an obstacle in the introduction of the finance department and tax law, which is a different subject at the 1st curriculum, to show her ability. Such a obstacle has a difference in the situation where the examination is deemed to be conducted at the same examination site, but it can be deemed that all examinees had an impact on all examinees. However, in light of the fact that the plaintiffs' assertion that the examination of this case could not have properly displayed her ability even in the 2nd curriculum-type test, it is difficult to see that the examination results from 30 minutes of her ability to 10 minutes of this case.

(D) However, in order to revoke the failure disposition against the examinees who applied for the instant examination, as alleged by the Plaintiffs, the printing accident of the instant case and the subsequent confusion in the test site, which is the test selected by the applicants for the instant secondary examination, should have an impact on the invalidation of the entire test of the instant case, by entirely losing the number of the applicants for the instant preliminary examination.

In order to determine the impact of the printing accident of this case and the confusion in the test place on the success of the English subject at the time of the first test of this case, it is necessary to examine the impact of the fall of the English subject, 1. 2. Doing to have influenced the fall of the English subject, 2. Doing to have affected the fall of the English subject, 3. Doing to have affected the scores of the English subject, 4. Doing to have affected the scores of the subject, 2. Doing to have affected the scores of the subject, 3. Doing to have influenced the scores of the subject, 4. Doing to have influenced the scores of the subject, 3. Doing to what extent, the issue has influenced the scores of the subject,

It can be recognized that the English subject has an impact on the falls and scores of English, but all related English issues are dealt with as a correct answer and 27.5 points in 11 points, and thus it is deemed offset to some extent. Moreover, it can be presumed that there have been an impact on the falls and scores in relation to the introduction of tax law and finance. However, in addition to the printing accident and examination of this case, there are many different factors, such as the type of the problem, difficulty of each subject, the difference in the response method by region, and the difference in the ability of each individual who is dealt with in the emergency situation, etc., and thus, it is difficult to measure the printing accident of this case and the confusion therefrom to a certain extent specifically affected the points.

(E) However, since 197, the number of successful examinees of the 42th Certified Tax Accountants Qualifying Examination was 1,743 in 205, and since 197, the number of successful examinees in the 2003 and 2004, as well as the number of successful examinees in the 2003 and 204, the overall difficulty of the Examination was given. As a result, considering the printing accident of this case and the confusion caused thereby, the average point of finance was 14.9 points or decline in the 14.9 points and thus making it difficult to give difficult difficulty. Since the difficulty of the Commercial Act selected by most examinees in the 200s, among the subjects of the 200s, is very difficult compared to the previous five years, the number of successful examinees in the examination of this case was the lowest, 3 times in which successful examinees was less than the previous 10 years, the number of successful examinees in the examination of this case was lower, 206, 2006, 20666616.

5. Determination on the conjunctive claim

A. Facts of recognition

The test scores of the plaintiffs in this case are as shown in the test scores of the plaintiffs in attached Form.

[Grounds for recognition] The fact that there is no dispute

(b) Markets:

(1) In order to revoke the Defendant’s refusal disposition against the conjunctive Plaintiffs, it is insufficient to say that there was a trouble in viewing the test due to the printing accident of this case and confusion in the test site in the first school. Accordingly, it should have been possible for the conjunctive Plaintiffs to receive the scores corresponding to the passing score without any error.

(2) Determination as to the conjunctive claim by Plaintiffs 31, 104, 333, 593, and 604

According to the above facts, the printing accident of this case and the test hall confusion in the 1st curriculum in the 2nd curriculum, it can be deemed that there were little influence on the 31st curriculum, and according to the above facts, the accounting score of the 25th curriculum in the 2nd curriculum in the 30th curriculum in the 30th curriculum in the 30th curriculum in the 35th curriculum in the 35th curriculum in the 333th curriculum in the 37th curriculum in the 37th curriculum in the 5th curriculum in the 304th curriculum in the 37th curriculum in the 604th curriculum in the 2nd curriculum in the 31,104, 33, 593, and 604 in the 2nd curriculum in the 37.5th curriculum in the 37th curriculum in the 304th curriculum in the 604th curriculum, there is no reason

(3) Judgment on the plaintiff 69's conjunctive claim

According to the above facts, the issue type of Plaintiff 69 can be deemed to have been reduced by the influence of the printing accident of this case and confusion in the test site of the first curriculum in the form A, rather than the class B examinees. The points of finance are 32.5 points in the field of tax law, 25 points in the field of tax law, 37.5 points in the field of tax law, 37.5 points in the field of accounting, 45 points in the field of accounting, 40 points in the commercial law, and 36 points in the average of 36 points in the field of accounting, and the difference between the passing point and the printing accident of this case and the first curriculum of the first curriculum, even if there was no confusion between the printing accident of this case and the passing point, it cannot be deemed to have received

(4) Judgment on the plaintiff 76's conjunctive claim

According to the above facts, although the scores of plaintiffs 76 were not affected by all subjects, the average score of 5.5 points was not exceeded by 54.5 points, and the average score was insufficient by 5.5 points. In light of the accounting that is the subject of the second curriculum, the average score of 50 points to 60 points or 10 points or 10 points, which is the average score of 60 points or 60 points, and in light of the example year, the generally accepted points of the commercial law as the subject of the subject of the score are not higher than 67.5 points. In light of the fact that the English and fiscal studies in the first curriculum are 45 points or 11 points after all written answers, and the finance studies are difficult to have difficulty compared to the example year, it cannot be deemed that they have failed to pass the printing accident of this case and the examination site confusion in the first curriculum.

(5) Judgment on the plaintiff 10's conjunctive claim

According to the above facts, although Plaintiff 10 did not score over all subjects, the average score of Plaintiff 10 did not reach an average of 56 points. The problem type of Plaintiff 100 can be seen as having been less than that of the two types, rather than that of the two types, due to the printing accident of this case and confusion in the first class test, and most of the subjects among the subjects of the second class trial, are not higher than 62.5 points in the Commercial Act, and the financial score of the first class, 45 points in the first class trial, and 47.5 points in the tax law, which are the main cause of the decline average of the first class among the subjects, and the difference between the passing average score and 56 points, it cannot be deemed that the printing of this case and the test place of the first class trial caused confusion.

(6) Judgment on the conjunctive claim by Plaintiffs 245 and 270

According to the above facts, although Plaintiff 245 exceeded 60 points on the average of 62 points on all subjects, the English score on the first curriculum was rejected as 37.5 points on the ground that the English score on the second curriculum was over 37.5 points, and Plaintiff 270 was over 60 points on the average of 61 points on all subjects, but the financial score on the first curriculum of the first curriculum was over 37.5 points, and thus, it was rejected.

First of all, in relation to Plaintiff 245, the issue type of Plaintiff 245 can be deemed to have been less affected by the printing accident of this case and confusion in the first class test site of this case in the form A, rather than the examinees of the type B. The English problem received 37.5 points and received points for the 11 issue in the correct answer, but it cannot be concluded that Plaintiff 245's preliminary claim of Plaintiff 245 was dismissed from the English subject in the absence of confusion in the printing accident of this case and the test site of the first class.

Then, in light of the fact that in the absence of confusion between the printing accident of this case and the first-time test room, Plaintiff 270, it is difficult to conclude that Plaintiff 270’s preliminary claim was dismissed from the fiscal subject. In light of the fact that Plaintiff 270’s preliminary claim is without merit.

(7) Determination as to the conjunctive claim by Plaintiffs 14, 82, 282, and 438

(A) According to the above facts, all Plaintiffs 14, 82, 282, and 438 did not have any excess over all subjects, but did not exceed the average of 60 points with an average of 59.5 points, and all of them were type A.

(B) First, in common with respect to all plaintiffs 14, 82, 282, and 438, it can be deemed that the problem type A was less affected by the printing accident of this case and confusion in the test site of the first class, rather than the examinee of the type B.

(C) As to Plaintiff 14, in light of the following facts: (a) although the English score of Plaintiff 14 is the lowest of 47.5 points in the English language, the English issue is the point after all 11 questions have been given a correct response; (b) although the accounting score of the 2000s is lower than 50 points, the impact of the 2000s, but the 2000s did not affect it; and (c) in the absence of confusion in the printing accident of this case and the test site of the 100s, it cannot be concluded that Plaintiff 14 passed a further response to the one issue

(D) As to Plaintiff 82, in light of the following: (a) although the English score was lower than 47.5 points, it was the point after the process of the 11 issue as a correct answer; (b) the accounting point of the 2nd curriculum is lower than 47.5 points; (c) but the 2nd curriculum did not affect it; and (d) it cannot be readily concluded that Plaintiff 82 would have passed the first issue in the absence of confusion in the printing accident of the instant case and the test site of the 1st curriculum, there is no reason to conclude that Plaintiff 82 would have passed the preliminary claim

(E) As to Plaintiff 282, in light of the following facts: although the English score is the lowest of 40 points, it is the point after treating the 11 issue as a correct answer, it is the point after the settlement of the 55 points; however, although the accounting score was lower than the second one, it did not affect the second one, it cannot be concluded that Plaintiff 282 passed the first issue in the absence of confusion in the printing accident of this case and the test site of the first one. Therefore, there is no reason to conclude that Plaintiff 282 passed the preliminary claim.

(F) As to Plaintiff 438, in light of the following facts: (a) although the English and accounting points are the lowest of 52.5 points in both English and accounting, the English point is the point that 11 points have been settled as a correct answer; (b) the accounting point was not affected by the second class; and (c) the absence of confusion in the printing accident and the test site in the first class, it cannot be readily concluded that Plaintiff 438 passed the first class more; and (b) there is no reason to conclude that Plaintiff 438’s preliminary claim is without merit.

(8) Determination as to the conjunctive claim by Plaintiffs 364 and 366

According to the above facts, although Plaintiff 364 and 366 did not reach all subjects, Plaintiff 364 did not reach the average point of 57 points, and Plaintiff 366's average point of 51 points. Plaintiffs 364 and 366 were the lowest of 42.5 points in all the accounts of the 364 and 366, but did not affect the 366th 2nd 5th 52th 5th 50, all the financial scores of the 1st 3rd 366th 9 and 364 are less than the average passing point of the 364th 364 and 3666 are less than the average passing point of the 1st 3th 3th 5th 52. In light of the above facts, there is no reason for the conjunctive claim of Plaintiffs 364 and 3666.

(9) Judgment on Plaintiff 701’s conjunctive claim

According to the above facts, Plaintiff 701 received an average of 59.5 points throughout all subjects and failed to pass the difference of 1 problem. While the accounting points of Plaintiff 701 were lower than 50 points, the 2nd session did not have any influence on the 50th session, the 52.5 point of the 1st session of the 1st session of the 1st session of the 2nd session of the 2nd session of the 2nd session of the 2nd session of the 2nd session of the 2nd session of the 2nd session of the 2nd session of the 2nd session of the 1st session of the 1st session of the 1st session of

6. Conclusion

Therefore, among the plaintiffs' primary claims in this case, the part of the defendant's 43th certified tax accountant qualification examination's decision to pass the first test and the part of the defendant's claim to revoke the second test execution decision to pass the 43th certified tax accountant qualification examination's decision as of May 22, 2006 is unlawful and rejected. The defendant's claim for revocation of the second test execution decision to pass the 43th certified tax accountant qualification examination's first test execution decision as of May 22, 2006 and the second test execution decision as to the 43th certified tax accountant qualification examination's first test execution decision as of May 22, 2006 is not accepted as of the ground for appeal. The plaintiff 14, 31, 69, 76, 82, 10, 104, 245, 270, 282, 333, 364, 366, 438, 593, 604

Judges Park Jong-chul (Presiding Judge)