1. The plaintiff's claim is dismissed.

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

1. On March 14, 2016, the Defendant issued a disposition of partial suspension of duties (hereinafter “instant disposition”) to the Plaintiff on the ground that the Plaintiff neglected to conduct the audit work of the B Housing Redevelopment and Improvement Project Association (hereinafter “instant association”) and the bookkeeping agent work at the same time to verify the damage of independence caused by threat of self-examination.

[Ground of recognition] A without dispute, entry of evidence No. 1, purport of the whole pleadings

2. The Plaintiff asserts that the pertinent disposition is lawful, namely, the audit conducted by the Plaintiff is merely a voluntary audit as a report on the settlement of accounts for its members, and that the management of all funds by a union is conducted through a thorough control of the contractor and a resolution of its members, and the reconstruction association is a temporary organization, and thus, there is no concern for a matter of assessment following the reversion of the period during which a threat to self-review may arise.

According to the Certified Public Accountant Act, a certified public accountant shall maintain independence in performing his/her duties (Article 15(1)), and where a certified public accountant violates the rules of the Certified Public Accountant Act or the Institute of Certified Public Accountants (Article 48(1)). The Institute of Certified Public Accountants shall establish rules relating to professional ethics that members shall observe in performing their duties, and the members shall comply with the rules relating to professional ethics (Article 43 of the Certified Public Accountant Act), and the enactment and amendment of ethical standards shall be performed by the Association of Certified Public Accountants

(Article 80, Article 80, Section 1 of the Regulations of the Korean Institute of Certified Public Accountants). According to the Code of the Korean Institute of Certified Public Accountants 290.169 and Section 170 of the Code, if a certified public accountant involved in the preparation of accounting records or financial statements audit the same financial statements, a threat of self-examination may arise.