A. 1) The Plaintiff is operating a gas station with the trade name called D gas stations and E gas stations. 2) The Plaintiff delegated the Defendant B, a tax accountant, to May 2006, an agent for filing a return on his behalf and taxes. From July 2009, the Plaintiff was in charge of the said business to Defendant C, a tax accountant from around July 2009.

3) On August 2012, the Plaintiff received a prior notice of taxation amounting to KRW 64,681,135 for the year 2008 and KRW 88,568,114 for global income tax on the ground that “the traffic tax, etc. refunded to farmers, etc. provided with tax-free oil was deducted from the sales cost, but the cost was overpaid without deducting it.” Accordingly, the Plaintiff paid an additional income tax by filing a revised notice, such as the traffic tax refunded to the prime tax office around June 2013 and deducting the sales cost from the sales cost. Accordingly, the details of the specific income tax for the year 2008 and 209 paid by the Plaintiff are as stated in attached Tables 1 and 2.

5) Meanwhile, in 2008 and 2009, the Plaintiff was granted special tax reduction or exemption to small and medium enterprises under the Restriction of Special Taxation Act. In filing the Plaintiff’s global income tax return in 2008 and 2009, the Defendants anticipated that the amount of tax-free oil refunded should not be deducted from the sales cost, and thus, the depreciation amount would not be appropriated in the necessary expenses even if the depreciation amount of fixed assets used for business was not appropriated as the necessary expenses. 6) Of the Plaintiff’s fixed assets used for the Plaintiff’s business, the structure of the building of the building of the gas station is “a cement brick brick structure, concrete scirbros type, single-story type of dangerous goods, and storage and storage room for dangerous goods (main oil station),” and the structure of the building of the gas station is “a building of the gas station, light steel structure and sckeel type, storage and treatment facilities for dangerous goods (main oil station) and facilities for the storage and treatment of dangerous goods in the Nadong general steel frame.”

The details of the Plaintiff’s assets, including the above building, are as shown in the corresponding column in attached Form 3.