1. The instant lawsuit shall be dismissed.

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

1. Basic facts

A. The defendant is a corporation established under Article 18 of the Certified Tax Accountant Act, which performs duties of guidance and supervision over the members of certified tax accountants registered under the Certified Tax Accountant Act. The plaintiff is the defendant's member.

B. The main contents of this case’s election management regulations, including the Defendant’s bylaws and officers, are as follows.

Article 22 (Appointment of Officers) (1) of the Rules of the Association (Appointment of Officers), the Chairperson, the Vice-Chairperson of Candidates for Joint Election, and the Auditor shall be elected at the general meeting.

Provided, That the chairperson shall be appointed and dismissed with the consent of the board of directors, and the directors shall be appointed at the general meeting upon the recommendation of the newly elected chairperson.

(2) The methods and procedures for the election of executives under paragraph (1) and other necessary matters shall be determined by the bylaws.

(3) The members to exercise the voting rights and the eligibility for election for executives shall be the members of the opening as of the date of public announcement of the relevant election.

(5) A member falling under any of the following as of the public announcement date of election shall not run as a candidate for an executive officer, etc.:

In addition, when an officer, etc. reports the suspension of service during his/her term of office, he/she shall be deemed to resign.

3. Where three years have not passed since the period of disciplinary action against any of the following members elapsed:

(a) A member whose registration is cancelled or whose performance is suspended or heavier punishment is imposed (including where the member refuses to grant registration under Article 17 (3) of the Certified Tax Accountant

(b) A member subject to a disciplinary action under Article 47 (1) 5 and 6 of the Regulations;

4. Facts that no dispute exists over a member for whom five years have not passed since the registration of a certified tax accountant was re-registered as a member whose registration of a certified tax accountant was revoked because he falls under subparagraphs 7 through 10 of Article 4 of the Certified Tax Accountant Act, entries in subparagraphs 1 and 2, and purport of the whole pleadings;

2. Determination as to the legitimacy of the instant lawsuit

A. The plaintiff's assertion.