1. Of the judgment of the court of first instance, the part against Defendant New Accounting Firm shall be revoked, and the above revoked part shall be the plaintiff.

1. Basic facts

A. The contractual relationship between the Plaintiff and the Defendants 1 Plaintiff is a person who engages in meat packaging business under the trade name of “C” in Chungcheongbuk-gun B and 208

1. 15. 15. A tax agent agreement was concluded on the tax reporting agency service with Defendant New Co., Ltd.

2) However, other than “C”, the Plaintiff operated a number of related companies, without entering into a separate contract, and had Defendant New Co., Ltd perform the duty of tax reporting agent for other operating companies, and accordingly, Defendant New Co., Ltd demanded the increase of fees as stipulated in the said tax agent contract. As such, there was a dispute over several times between the Plaintiff and Defendant New Co., Ltd. from January 2012 to January 3, 2012, the Plaintiff provided consultation about F, who is an employee of Defendant U.S., to change his/her agent for tax reporting to U.S. from February 2012 to U.S. 1. On February 9, 2012, 200 to delegate the duty of tax agent, such as the report on current status of “C” (hereinafter “the report of this case”).

However, the above F is the time limit for the report of this case by the next day, and thus, the defendant Shin Shin who had already been in charge of the plaintiff's tax return agency business was asked to make the report of this case.

B. (1) On February 9, 2012, the Plaintiff sent to the Plaintiff an e-mail to the effect that: (a) around February 17:49, the Plaintiff, who is an employee of the Defendant New Co., Ltd., delegated the Plaintiff to submit a report on the current status of “C” and the report on the appointment of a person in charge of bona fide return; and (b) smoothly solves the problem of the tax return agency fee. However, on February 10, 2012, the Plaintiff suspended the Plaintiff’s proxy for the tax return to the said D and transferred all relevant materials to the Defendant Oy.

D At around 16:26 on the same day, the instant report was made by the e-mail of the F, an employee of the Defendant Oyman, including the instant report.