2. The costs of lawsuit shall be borne by the Plaintiff.

A. The Plaintiff, who is engaged in a trade name C, delegated the agent business for bookkeeping and the agent business for filing a tax return to the Defendant, who is a certified tax accountant (hereinafter “instant delegation contract”).

B. Around April 30, 2014, the Plaintiff received a prior notice from the tax office to the effect that “The Plaintiff will impose additional dues by omitting a report on sales of KRW 63 million from the total sales revenue accrued in the year 2009 to two Heavy Industries Co., Ltd. (hereinafter “BK Industries”) on February 6, 2009.”

C. Therefore, on July 10, 2014, the Plaintiff paid 681,280 won of local income tax (additional tax of KRW 673,210 and KRW 8,070), and paid 10,861,830 of value-added tax (additional tax of KRW 6,30,000, KRW 4,591,830 of value-added tax) in September 16, 2014 when the year to which the tax year belongs was 209, and paid 6,732,110 of global income tax on February 24, 2015 (additional tax of KRW 4,070, KRW 217 additional tax of KRW 2,661,80, KRW 8030).

[Ground of recognition] Facts without dispute, Gap evidence 3-1 and 2, fact-finding results on the south-gu Seoul Metropolitan City Head of the Namgu District Tax Office, results of the order of submission of tax information to the Nam Daegu Tax Office, the purport of the whole pleadings

2. Determination on the cause of the claim

A. The plaintiff's assertion 1 of the parties concerned is the plaintiff's sales in 2009 when the plaintiff's defendant is obligated to perform his duties in good faith in performing the plaintiff's vicarious bookkeeping for tax returns and acting as an agent for tax returns under the delegation contract of this case.

2.6.No entry and tax return were omitted for sales 63,00,000 won for the six-three-three-three-three-three industry.

In addition, when the Defendant reported the value-added tax on January 2009, the Defendant arbitrarily reported the details of gross sales without obtaining confirmation from the Plaintiff.

For this reason, the plaintiff is unable to pay expenses for calculating the income tax, and the penalty tax is added.