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1. The judgment of the first instance court, including the Plaintiff’s claim expanded by this court, is modified as follows.
Reasons
1. The reasoning behind this part of this Court’s reasoning is as follows, and this part of the reasoning of the judgment of the first instance is identical to that of “1. Basic Facts” and thus, this part is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.
▣ 제1심판결문 3쪽 밑에서 3행~2행을 다음과 같이 고친다.
1. From 2003 to 220,000 won each month, the Defendant received the Plaintiff’s bookkeeping fee and took charge of the Plaintiff’s bookkeeping duties, and paid 2.75,000 won each time in 205 to the Plaintiff’s tax settlement statement and the Plaintiff’s tax return and payment duty on behalf of the Plaintiff.
2. Determination on the claim for damages related to the business year tax return in 2005
A. The defendant who completed the registration of ownership transfer on September 16, 2005 with respect to the land of this case, which the plaintiff allegedly owned by the plaintiff. Thus, the defendant who performed the registration of ownership transfer on behalf of the plaintiff in the business year 2005 shall be included in the report of corporate tax.
Nevertheless, by omitting the duty of care to be observed by the Defendant as a tax accounting corporation, the Defendant suffered losses incurred by the Plaintiff from additional burden of penalty taxes due to failure to file a return and local income tax premised thereon.
Therefore, the defendant is liable to the plaintiff for damages caused by illegal acts or nonperformance of obligations.
B. Article 40 of the former Corporate Tax Act and Article 68(1)3 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 19891, Feb. 28, 2007) stipulate that the date of the transfer of assets other than goods shall be the business year in which the price is settled; but where the transfer of ownership is registered prior to the settlement of the price, or the assets are delivered or the other party uses or benefits from the relevant assets, the date of transfer, delivery, or the earlier date between the date of profit-making
However, according to the delegation by the Plaintiff, the Defendant is acting for the Plaintiff for the business year of 2005.