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1. All appeals filed by the plaintiff and the defendant are dismissed.
2. The costs of appeal shall be borne by each party.
Purport of claim and appeal
(b).
Reasons
1. The reasoning of the court’s explanation as to this case is that the part of “(i)” between Chapters 2 and 12 of the 7th sentence of the first instance judgment is deleted, and the following 2th judgment is identical to the reasoning of the first instance judgment, and thus, it is acceptable in accordance with the main sentence of Article 420 of the Civil Procedure Act, except where the judgment is added.
2. Additional determination
A. As to the Defendant’s assertion on invalidity of the instant contract, the Defendant asserts that the instant contract was concluded by the Plaintiff, who is an unentitled person, or that it was null and void because it violated the mandatory provisions of Article 50 of the Certified Public Accountant Act.
In light of the following circumstances, the Plaintiff’s husband C, who worked for an accounting firm like the Defendant, was killed in performing the duties of certified public accountant based on the instant transaction partners and business rights, and the Plaintiff comprehensively succeeded to the Plaintiff’s property, including the Plaintiff’s rights to the above accounting firm. On September 18, 2012, after the Plaintiff’s death, the accounting firm held a general meeting of partners and returned the Plaintiff’s principal of the net C’s capital to the Plaintiff, and did not raise any objection against the Plaintiff’s transfer of the instant transaction partners and business rights to the Defendant. From August 20, 2012 to June 2014, the Defendant did not have the right to raise any objection against the Plaintiff’s transfer of the instant transaction partners and business rights to the Plaintiff. In light of the fact that the Plaintiff had business rights to the instant transaction partners and business rights to the instant accounting firm based on the instant transaction partners and business rights to the Plaintiff, the Plaintiff did not have business rights to the Plaintiff.
In addition, Articles 50 and 2 of the Certified Public Accountant Act are not certified public accountants.