1. The plaintiff's claim is dismissed.

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

1. Presumed facts

A. The Plaintiff has been working as a certified tax accountant from February 10, 1984, and the Defendant was working as a tax official and retired on October 31, 2008.

After retirement, the Defendant commenced the tax accountant business at the Plaintiff’s tax accountant office (hereinafter “instant office”) at the place indicated in the attached Table 1 list.

B. The National Tax Service revoked the Plaintiff’s registration of tax accountant from June 24, 2010 to June 23, 2013 on the ground that the Plaintiff was sentenced to the suspension of the execution of imprisonment without prison labor or heavier punishment.

C. On June 30, 2010, the Plaintiff and the Defendant drafted a contract for business transfer/acquisition (hereinafter “instant contract”) with the Defendant that the Plaintiff transferred all rights and obligations regarding the business of the tax accountant office (hereinafter “instant business”). On July 30, 2010, the Plaintiff renounced all of the instant business and asked the Plaintiff to pay the unpaid benefits, public charges, and office rent only, and each letter stating that the Plaintiff renounces all rights and obligations to the instant office as of July 31, 2010 (hereinafter “each letter of this case”) and delivered it to the Defendant through the staff working at the instant office.

The Plaintiff and the Defendant found a lessor of the instant office, and expressed to the effect that the Plaintiff was unable to engage in the tax accountant business for three years since the Plaintiff’s qualification as a tax accountant was suspended, and that the Defendant was to transfer the instant office to the Defendant, and was drafted as of August 1, 2010 on the instant office with respect to the Defendant’s lease agreement with the lessee.

E. At present, the defendant is running a tax accountant business at the office of this case.

[Ground of recognition] The fact that there is no dispute, Gap 2, 3 evidence, Eul 15 evidence (including numbers, if any; hereinafter the same shall apply), fact-finding inquiry and reply of notary public C office, the purport of the whole pleadings

2. The summary of the plaintiff's assertion is that the contract of this case is confirmed by the tax office that the plaintiff's closure of business.