The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

1. As to the grounds of appeal Nos. 1 and 2

A. Article 22(1) of the Certified Public Accountant Act provides that "no certified public accountant shall allow another person to perform his/her duties using his/her name or trade name or lend his/her certificate of registration to another person," and Article 53(3)2 provides that a certified public accountant shall be punished by imprisonment with labor for not more than one year or by a fine not exceeding five million won. The legislative intent of the above provision is to strictly limit a person who is capable of performing accounting-related affairs with expertise and professional ethics to a certified public accountant with expertise and professional ethics, thereby protecting the rights and interests of interested persons, including property rights, by securing professionalism, fairness, and credibility in accounting-related affairs, and ultimately promoting the development of national economy.

In addition to such legislative intent, the act of a certified public accountant lending his name to another person is not only a criminal act subject to criminal punishment, but also it is difficult to readily accept by social norms in light of the property rights of the people and the adverse impact on the sound management of enterprises and the growth of the national economy. The mere criminal punishment of such violation is not sufficient to ensure the fairness and reliability of accounting-related affairs by establishing a certified public accountant system, and ultimately prevent the Certified Public Accountant Act enacted for the purpose of securing the transparency of enterprises, and ultimately, from being attributed to the economic interest arising from such violation. In full view of the above, the above provision is necessary to protect the rights and interests of the people that may result in a case where a person, other than a certified public accountant, performs accounting-related affairs, and to protect the