1. The part against the defendant in the judgment of the first instance shall be revoked;

2. The plaintiff's claim as to the above cancellation part is dismissed.

1. Basic facts

A. Since around 2005, certified tax accountants B dealt with the tax bookkeeping agent and tax return agent service delegated by the Plaintiff, and after becoming a certified tax accountant affiliated with C of a tax accounting corporation around 2008, C of a tax accounting corporation provided the Plaintiff’s tax bookkeeping agent and tax return agent service.

B. A staff member D of a tax accounting corporation that conducted the Plaintiff’s tax return business in 2013 prepared the Plaintiff’s statement of financial position (provisional account settlement) in 2013. The Plaintiff’s total capital amount was KRW 202,540,041 as a result of the provisional account settlement.

D sent the statement of financial position of the provisional settlement status to the Plaintiff on March 21, 2014.

C. Since then, as a result of the final settlement of accounts for the statement of financial position in 2013 pertaining to the Plaintiff, the total capital of the Plaintiff became KRW 199,730,393.

However, the tax accounting corporation C filed a statement of financial position with the competent tax office without notifying the Plaintiff of such fact and without requiring the Plaintiff to submit additional documents regarding capital.

On March 30, 2016, the head of Nam-gu Incheon Metropolitan City issued a disposition of business suspension for four months from May 1, 2016 to August 31, 2016 on the ground that the Plaintiff’s capital in 2013 falls short of KRW 200,000,000, which is the registered capital under the Framework Act on the Construction Industry.

(However, the representative director of the plaintiff completed the education and completed the suspension of the plaintiff's business for 15 days and actually suspended business for 3 months and 15 days; hereinafter "the disposition of this case").

Meanwhile, on June 30, 2015, the Korean Association of Certified Public Accountants made the insured with Defendant Company C, the insurance period from June 30, 2015 to June 30, 2016, the retroactive collateral date to February 4, 2008, the limit of compensation to KRW 50,000,000 per claim, and the amount of self-payment to KRW 3,00,000 per claim, while carrying out professional affairs related to taxation, the insured is legally liable to a third party due to negligence, negligence, or omission.