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(영문) 대전지방법원 2020.06.10 2019가단107637

약정금

Text

The defendant shall pay to the plaintiff KRW 69,83,070 as well as 5% per annum from March 25, 2019 to June 10, 2020 and from the next day.

Reasons

1. Determination as to a claim for damages agreed upon

A. 1) The Plaintiff, as the representative of the C Council, concluded a tax agent agreement with the Defendant, a certified tax accountant, and paid 132,000 won (including value-added tax) monthly, instead of receiving advice, etc. from the Defendant for filing a tax return, such as corporate tax, value-added tax, income tax, and other tax, from January 2012 to September 30, 2018. 2) The Plaintiff was subject to a tax investigation conducted by the head of the tax office of North Daejeon Daejeon on February 2018 due to the suspicion of false filing of a tax return, and was subsequently found to have under-reported the amount of income in 2014, 2015, and 2016, thereby additionally imposing global income tax and penalty tax.

3) On September 20, 2018, the Plaintiff and the Defendant agreed to pay 200 million won of the total amount of global income tax, including all additional taxes, as to the global income tax, by underreporting the amount of income in 2014, 2015, and 2016 (hereinafter “instant agreement”). (4) The Plaintiff paid the global income tax (including additional tax) additionally imposed from September 21, 2018 to March 2019, with the global income tax (including additional tax) additionally imposed from around September 21, 2018 to around March 2019, the Plaintiff paid the amount of KRW 78,130,590 in 2014, the amount of KRW 111,252,70 in 2015, KRW 80,449,710 in 2016.

[Ground] Facts without dispute, Gap evidence Nos. 1, 2, 3, 10 (including paper numbers), Eul evidence Nos. 1 and 2, the purport of the whole pleadings

B. According to the above facts of recognition as to the cause of claim, the Defendant is obligated to pay the Plaintiff the total amount of KRW 69,833,070 (=total tax amount of KRW 269,83,070 - Plaintiff’s contribution amount of KRW 200 million) and the delay damages therefrom pursuant to the agreement of this case.

C. The judgment on the defendant's defense 1 is to be revoked, as it was written in the fear that the plaintiff did not make a sacrificing and dumsium in the process of dispute for four hours at the plaintiff and the head of the plaintiff suffering from heavy disease, so that the plaintiff did not make a sacrife by force, and ② if the plaintiff received a tax investigation well thereafter, it shall be null and void.