Main Issues
Details of the duty of care in good faith borne by a certified tax accountant entrusted to perform tax affairs;
Summary of Judgment
A certified tax accountant who acts on behalf of a taxpayer for the purpose of filing a tax return, and who is delegated with a return on taxes by proxy, shall perform the delegated affairs with the care of a good manager in accordance with the principal place of delegation. In particular, as a tax specialist of public nature, a certified tax accountant is responsible for protecting the rights and interests of taxpayers and contributing to the faithful performance of their tax liability, and thus, if a taxpayer who is delegated in performing the delegated affairs fails to submit materials necessary for the handling of delegated affairs properly, a taxpayer who is delegated in performing the delegated affairs has the duty of care to ensure that the taxpayer does not incur any loss by providing appropriate explanation and advice from the position
[Reference Provisions]
Articles 1-2, 2, and 12 of the Certified Tax Accountant Act, Article 681 of the Civil Act
Plaintiff, Appellee
Plaintiff
Defendant, Appellant
Defendant 1, et al., Counsel for the plaintiff-appellant of the deceased non-party (Attorneys Park Jong-sik et al., Counsel for the plaintiff-appellant)
Judgment of the lower court
Seoul District Court Decision 2002Na17448 delivered on October 17, 2003
Text
All appeals are dismissed. The costs of appeal are assessed against the Defendants.
Reasons
A certified tax accountant who acts on behalf of a taxpayer for the purpose of filing a tax return, and who is delegated with a return on taxes by proxy, shall perform the delegated affairs with the care of a good manager in accordance with the principal place of delegation. In particular, as a tax specialist with public nature, a certified tax accountant is responsible for protecting the rights and interests of taxpayers and contributing to the faithful performance of tax liability, so if a taxpayer who is delegated in performing the delegated affairs fails to submit materials necessary for the handling of delegated affairs properly, he/she has a duty of care to ensure that a taxpayer who is delegated does not incur any loss by providing appropriate explanation and advice from the position of a tax specialist, based on the results thereof.
Examining the relevant evidence based on the above legal principles in light of the records, the fact-finding and judgment of the court below are all justified, and there is no error of law such as misconception of facts, incomplete deliberation, violation of the rules of evidence, or misunderstanding of legal principles concerning the scope of delegated affairs by the mandatory
Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Zwon-won (Presiding Justice)