A. The relationship between the parties 1) The Plaintiff is a corporation established for the purpose of manufacturing and selling industrial machinery, export and import business, etc., and has been engaged in the business of importing and selling, or on behalf of selling, or on behalf of selling, foreign industrial machinery. 2) The Defendant, as a certified tax accountant, entered into a contract with the Plaintiff on behalf of the Plaintiff for tax-related business from December 2004 and conducted tax-related business by proxy, such as the Plaintiff’s tax bookkeeping and tax return.

B. Conduct of the tax investigation against the Plaintiff and the result thereof, one Plaintiff from March 5, 2013

3. From 26 to 206, Seoul Regional Tax Office received a tax audit of Yangcheon Tax Office (hereinafter “instant tax audit”), and Yangcheon Tax Office requested the Plaintiff to vindicate the details of data received in foreign currency from 2007 to 2011.

2) As a result of confirmation upon the Plaintiff’s request for vindication of Yangcheon Tax Department, the Defendant came to know that the Plaintiff was unable to file a report on the sales agency fee for the small-scale machinery imported from Taiwan. Around March 29, 2013, the Defendant filed a revised report on the omitted sales agency fee for the year 2010 and year 201. 3) On July 9, 2013, the head of Yangcheon Tax Office issued the Plaintiff a notice of payment of value-added tax and additional tax for the taxable period 1 and 2, 2010, 2011, 1 and 2, and 2012, and the details of the notified additional tax are as follows.

The director of the tax office shall not make a false payment of the tax amount classified as additional tax in the taxable period of 227,653 won in bad faith 2,744,872 won in bad faith 2,653 won in filing a return of the zero-rate tax base in January 2010 and 364,750 won in bad faith 743,976,561 won in bad faith 286,561 won in filing a return of the zero-rate tax base in December 2011, 2011 and in bad faith 1,195,835 won in bad faith in filing a return of the zero-rate tax base in December 2, 2011 (general) 518,091 won in bad faith 871,942 won in filing a return of the zero-rate tax base in February 2012, 7,967,301 won in bad faith in paying the zero-rate tax base.