1. On July 13, 2018, revocation of the disposition of refusal to register tax accountants and tax agent services rendered by the Defendant to the Plaintiff.

The plaintiff.

1. Details of the disposition;

A. The Plaintiff passed the 2nd bar examination on April 2013, and registered as a lawyer at the B Association on October 28, 2013.

B. On November 28, 2017, the Plaintiff was issued a certified tax accountant’s license with the purport that “the Plaintiff is qualified as a certified tax accountant under Article 3 subparag. 3 of the Certified Tax Accountant Act.”

C. On July 9, 2018, the Plaintiff filed an application for registration of tax accountants and tax agent agent services to the Defendant.

On July 13, 2018, the Defendant returned the above application for registration and accompanying documents submitted by the Plaintiff (hereinafter “instant refusal disposition”) (hereinafter “instant refusal disposition”), and in order to find that there was a certain disposition of rejection, in particular, from an administrative agency, it is limited to cases where the decision-making for the pertinent disposition is externally indicated by the competent administrative agency and the application was rejected or dismissed by the competent administrative agency without misunderstanding the purport that the decision-making for the said disposition was made, and is accurately delivered to the applicant without misunderstanding (see, e.g., Supreme Court Decision 89Nu4758, Sept. 25, 1990). Except in special cases where the administrative remedy is considered to have taken a refusal disposition against the applicant, the appeal filed as an administrative remedy is permitted in cases where the administrative agency’s internal intent decided by the competent administrative agency was expressed externally or implicitly by an explicit means (see, e.g., Supreme Court Decision 91Nu2168, Oct. 8, 1991).

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 7, purport of the whole pleadings

2. Whether the rejection disposition of this case is legitimate

A. The plaintiff's assertion 1 did not give prior notice of the rejection disposition of this case, and did not present the legal basis and reasons for the disposition, and did not issue the rejection disposition of this case in writing.

Therefore, the rejection disposition of this case is stipulated in Articles 21, 23, and 23 of the Administrative Procedures Act.