2. The costs of lawsuit shall be borne by the Plaintiff.

A. 1) The Plaintiff is a company running a car rental business, and the Defendant is a tax accountant operating the BB Tax Accounting Office. 2) The Plaintiff delegated the agent of the Plaintiff to the Defendant for filing a tax return, the agent for filing a report on the settlement of tax accounts, the tax adjustment, and the payment of 165,000 won per month as an agent for the captain, and the agent for filing a report and the tax adjustment fees, etc. have been separately paid at that time.

B. On December 10, 2015 to March 17, 2016, the Plaintiff purchased 26 conditional tax-free vehicles with the individual consumption tax imposed on the Plaintiff, and registered the vehicle from January 4, 2016 to March 17, 2016. The Plaintiff transferred the vehicle to C (hereinafter “Nonindicted Company”) on May 4, 2016, which is within six months from the date of registration of the vehicle.

On April 8, 2016, the non-party company added the automobile rental business to the scope of business.

C. According to the provisions related to the Individual Consumption Tax Act, when a passenger car brought into Korea as a conditional tax exemption is transferred (transfer) to a person who intends to use the same purpose within five years from the date of bringing in (vehicle registration date), the person who initially brought in shall be exempted from the individual consumption tax only in compliance with the same procedure as when the person first brought in takes out, and may be exempted from the individual consumption tax. When taking out (transfer) a passenger car again satisfies the conditional tax exemption requirements, a return of tax base for the individual consumption tax (attached documents) shall be filed with the head of the competent tax office by the end of the month following the date of taking out (hereinafter

(2) On May 4, 2016, when the Plaintiff took out the instant case, the Plaintiff did not file a report on it by June 30, 2016, which was the end of the following month, and thus, the Director of the Incheon District Tax Office imposed an internal tax of KRW 35,675,70 on December 1, 2016 (i.e., internal tax of KRW 28,504,940) (i.e., education tax of KRW 7,170,760).