1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. The Defendant is a tax accounting corporation (hereinafter “Defendant corporation”) with the aim of acting as an agent in filing, filing, requesting, etc. taxes, preparing tax settlement statements and other tax-related documents, and acting as an agent in filing returns on taxes.

B. From September 16, 2009, while working as an employee of the Defendant Corporation, the Plaintiff was notified of dismissal by a certified tax accountant C of the Defendant Corporation on March 31, 2014 and retired from the Defendant Corporation.

C. The Plaintiff did not prepare a separate employment contract during the above service period, and received as monthly salary the sum of the amount equivalent to 36-38.5% of the monthly bookkeeping fees from the trading companies that he had been in charge of as prescribed by the regulations of the Defendant Corporation, and the amount equivalent to 23% of the adjustment fees collected from the 21st of the previous month to the 20th of the previous month after filing a corporate tax return on the said companies.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, 5, Eul evidence 1-2, Eul evidence 3, 4, 5, 7, 8, 9, and the purport of the whole pleadings

2. Summary of the parties' arguments

A. The Defendant corporation paid 23% of the adjustment fees paid by the Plaintiff to the Defendant corporation as remuneration to the Plaintiff. Since the Plaintiff completed the Plaintiff’s corporate tax return for the traders prior to their retirement in 2013, the Defendant corporation should pay the Plaintiff the amount equivalent to the above ratio out of the adjustment fees.

(hereinafter “Plaintiff’s Claim 1”). A certified tax accountant C agreed to pay to the Plaintiff an amount equivalent to 23% of the adjustment fees, which are deposited in April 2014, immediately after the Plaintiff’s withdrawal, and an amount equivalent to 7/10 of the 23% of the adjustment fees collected thereafter, to the Plaintiff on April 2014.

(hereinafter “Plaintiff’s assertion”). Defendant corporation is a corporation.