A. As to KRW 176,537,852 and its KRW 150,00,000 among them, Plaintiff A shall be subject to the commencement of June 19, 2013, and KRW 26,537.

A. Relevant Defendant H is a certified tax accountant who operates the J Tax Accountants Office located in Guri-si I and 402 (hereinafter “instant office”), and Defendant G is a chief of the instant office.

Plaintiff

D is the wife of the deceased K (the deceased on December 7, 2012, hereinafter “the deceased”). The remaining plaintiffs are all co-inheritors of the deceased.

B. On March 25, 2013, when the deceased died and received a joint inheritance of the property, the Plaintiffs introduced the Defendant G from the Plaintiff’s pro-Japanese L, which was considered to reduce inheritance tax. (2) On March 25, 2013, the Plaintiff entered into an agreement with the Defendant G on the following (hereinafter “instant agreement”). At the time, the Defendant G’s name (Evidence 1-3) was printed to the office chief of the instant office from the Defendant G, which was printed to the office chief of the instant office.

(G)Promise 1 with a certified tax accountant = fee of the inheritance tax accountant = a maximum of 350,000 won, including fees, shall not exceed 350,000 won; 2) if there has been more than 350,000 won, the fee of the certified tax accountant shall not be collected;

3) If the inheritance tax amounted to KRW 2.5 million, including the fee, the tax accountant shall be KRW 3.5 million, including the fee, if the inheritance tax has been assessed to KRW 2.5 million. (The total amount of KRW 100 million for the inheritance tax = KRW 3.50 million) - If the inheritance tax has been assessed to KRW 3.50 million, including the fee, the tax accountant shall be charged to the taxpayer. (The total amount of KRW 300 million for the inheritance tax = KRW 350 million) If the inheritance tax is collected in the future after the completion of the tax, the amount of additional collection of the inheritance tax (the additional collection of KRW 100,000 for the inheritance tax) will be refunded to the client from the amount that the tax accountant collected as the fee.

5 If the amount of collection is 180,000 million won, the amount of collection shall be 150,000 won which a certified tax accountant has paid to the client with the fee.

on March 25, 2013, J certified tax accountants' office.