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1. The Defendant amounting to KRW 15 million to the Plaintiff and the Plaintiff’s annual rate from September 1, 2015 to April 16, 2018.
Reasons
In light of the above, the defendant's assertion that the payment agreement on the advance payment is null and void or even if it is valid for domestic affairs, the remaining advance payment is not sufficient to be recognized only with the evidence submitted by the defendant, and there is no other evidence to acknowledge it.
Therefore, as the Plaintiff seeks, the Defendant is obligated to pay to the Plaintiff 15 million won and damages for delay calculated at the rate of 5% per annum under the Civil Act from September 1, 2015 to April 16, 2018 from the date when the original copy of the instant payment order was served on the Defendant, and 15% per annum under the Act on Special Cases Concerning Expedition, etc. of Legal Proceedings from the next day to the date of full payment.
3. The bookkeeping fee claim portion
A. According to the above facts of recognition as to the cause of the claim, the defendant is obligated to pay the fee for the plane captain's work performed by the plaintiff at the defendant's request, and the fee is 12 million won [10 million won per month = 12 million won (=12 million won per month* 12 million won)]* 10 years, and Article 2 (3) of the Convention of this case]. Although Article 2 (1) of the Convention of this case states " separate value-added tax" as a whole, it is reasonable to view that this is separate from value-added tax on the plaintiff's business operation fee, barring any special circumstance, the defendant is obligated to pay the plaintiff 13.2 million won (=12 million won value-added tax 1.2 million won) and damages for delay.
(hereinafter “Entry Fee Claim”). (b)
On this basis, the defendant's defense for the completion of extinctive prescription is examined.
A person who is qualified as a certified public accountant or attorney-at-law may perform the services of certified tax accountant upon registration (Article 2 of the Certified Public Accountant Act and Article 3 of the Certified Tax Accountant Act), and the extinctive prescription period of fees and claims that a certified public accountant or attorney-at-law gains from performing the services of tax agent is three years (Article 163 subparag. 5