To an accounting attorney: what are the ways to contest the result of an accounting supervision review?

Hello. I am an accounting attorney at Daeryun Law LLC.

If you wish to contest the result of an accounting supervision review, you can file an administrative lawsuit against the disposition authority that imposed the sanction.

In this process, you can receive the assistance of an accounting attorney and an administrative law attorney.

Through administrative litigation, you can assert to the court that the sanction is unjust, and the procedure largely proceeds in the order of preparing the complaint, filing the complaint, the hearing, and the judgment.

First, at the complaint-preparation stage, you must state the information of the plaintiff company and the defendant disposition authority and set out the purport of the claim and its grounds in detail.

The complaint form can be obtained from the civil affairs office of the district court or the administrative court.

The completed complaint is submitted to the relevant administrative court, and after reviewing the complaint, the court receives the defendant's written answer and proceeds with the hearing.

The court then hears the case through oral argument and renders a final judgment, and the outcome is divided into granting, dismissal, and a circumstance-based judgment.

A granting judgment is one in which the court accepts the plaintiff's assertion and cancels or modifies the sanction, while a dismissal judgment is one in which the court finds the plaintiff's assertion to be without merit and maintains the sanction as is.

A circumstance-based judgment means a case in which the court agrees in part with the plaintiff's assertion but dismisses the claim in consideration of the public interest and other factors.

For details regarding contesting an accounting supervision review, we encourage you to confirm them through a consultation with an accounting attorney.