1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff is a person who runs the book wholesale business in the name of “C” at his domicile, and the Defendant is the representative director of the Gangnam-gu Seoul Metropolitan Government E-tax accounting corporation (hereinafter “instant tax accounting corporation”).

B. F served in the instant tax accounting corporation.

[Ground of recognition] Unsatisfy, Gap evidence 1 and 9, witness F's testimony, the purport of the whole pleadings

2. Around November 2015, the Plaintiff entered into a tax agent agreement with the instant tax accounting corporation via F, which had an employee of the tax accounting corporation.

Nevertheless, the instant tax accounting corporation neglected to report global income tax on the Plaintiff’s workplace in 2016 and to respond to subsequent tax audits, thereby causing damage to the Plaintiff.

Since the Defendant is the representative of the instant tax accounting corporation and the tax accountant who directly provided tax agency services at the Plaintiff’s workplace, and neglected to direct, supervise, and perform the tax processing services of the instant tax accounting corporation, the Defendant is liable to compensate the Plaintiff for damages jointly with the instant tax accounting corporation pursuant to Articles 750 and 756(2) of the Civil Act.

Accordingly, in 2016, penalty tax of global income tax of 32,56,582, penalty tax of local tax of 3,255,658, and penalty tax of 20,000 won in total and 5,812,240 won in total.

3. Determination

A. The plaintiff asserts that the defendant, the representative director of the tax accounting corporation of this case, neglected to direct and supervise the "tax processing services of the tax accounting corporation of this case on behalf of the plaintiff", and thus, the defendant bears the employer's liability pursuant to Article 756 (2) of the Civil

However, according to Article 756(2) of the Civil Act, “a person supervising the relevant business in lieu of an employer” also assumes the same responsibility with the employer, and the representative supervisor here refers to a person who actually supervises the specific business in lieu of the employer when objectively viewed, so an employee of the corporation is in the position of supervising the specific business in lieu of the employer.