A. On August 2014, the Plaintiff entered into a contract with the Defendant for a tax investigation agent business regarding the transfer tax of Daejeon Regional Tax Office and the imposition of gift tax with respect to the Defendant. If 850,000,000 won deposited in the Defendant account from the Defendant’s father C account is recognized as a gift, the gift tax is anticipated to be levied in KRW 248,70,60,000, while the Plaintiff agreed to the amount of remuneration for the Plaintiff’s tax investigation agent business to be reduced (including penalty tax) due to the Plaintiff’s acting for the tax investigation business.

B. On August 8, 2014, the Defendant paid KRW 1,500,000 to the Plaintiff as the retainer.

C. On October 2014, the Daejeon Regional Tax Office borrowed KRW 850,000,000 from the Defendant’s father C’s account to the Defendant’s account, and imposed KRW 6,414,343 as gift tax on KRW 61,50,00,00 as gift tax, considering that the Defendant paid KRW 850,000 as interest per month to the Defendant’s father C by borrowing KRW 850,000 from C.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3, purport of the whole pleadings

2. The parties' assertion

A. The amount of gift tax reduced due to the Plaintiff’s assertion’s tax audit agent business is 242,285,257 won (248,70,600 won - 6,414,343 won) and the Defendant is obligated to pay to the Plaintiff 36,342,938 won, plus 3,634,293 won, 15% of the above amount, 39,977,231 won, deducting 1,50,000 won, which was paid for the start payment from 39,977,231 won.

B. The defendant's assertion that the defendant was imposed less amount of gift tax than the expected amount is based on C's explanation in the tax investigation procedure against C, and the plaintiff's claim is not due to C's tax agent's duty. Therefore

3. Where an agreement is made with the client concerning the remuneration for the tax agent services rendered by the judged certified tax accountant, the certified tax accountant whose agent services are terminated, unless there are any special circumstances.