A. Of C Forest land 19,405 square meters (hereinafter “instant land”), the Plaintiff owned 3364/7050 shares (hereinafter “instant land shares”) and D owns 2400/7050 shares (hereinafter “specific land shares”) respectively.

B. On March 25, 2016, the Plaintiff sold the instant land shares to F and G in KRW 3220 million, but reported the sales amount to KRW 420 million.

C. On March 2016, the Plaintiff asked the Defendant, who is a certified tax accountant operating a tax accounting office in Syman City I through H, of whether the transfer of the instant land shares constitutes the subject of exemption from capital gains tax.

After hearing the Plaintiff’s explanation, the Defendant explained that it is eligible for exemption from capital gains tax, and thereafter, the Plaintiff delegated the Defendant with the duty of preliminary return of capital gains tax on the instant land shares.

On the other hand, D sold a separate land share in KRW 200 million to J on March 29, 2016 as the broker of the above E.

However, D agreed to bear 20 million won of J and capital gains tax, and the remainder was reported to reduce the sales amount to KRW 120 million.

E. On July 25, 2016, the Defendant filed an application with the Plaintiff for a preliminary return of capital gains tax on selling the instant land shares on behalf of the Plaintiff, stating that “the Plaintiff is entitled to full exemption of capital gains tax pursuant to Article 69(1) of the Restriction of Special Taxation Act since he/she directly cultivated (at night and at night) 9,259.2 square meters of the instant land for at least eight years,” and submitted a farmland ledger, a certificate of cultivation, etc. received from the Plaintiff.

F. On January 6, 2017, the head of the relevant tax office notified the Plaintiff of KRW 86,825,523 (including additional tax 11,64,924) as an estimated notified tax amount, on the following grounds: (a) as a result of an actual inspection, only part of the land reported by the Plaintiff as subject to reduction or exemption of capital gains tax; and (b) the Plaintiff notified the Plaintiff of the estimated tax amount.

The plaintiff on February 9, 2017.