A. The Plaintiff is a stock company with the purpose of manufacturing and selling medical devices, and manufacturing and selling pharmaceutical products. Defendant B accounting corporation (hereinafter “Defendant B accounting corporation”) is engaged in accounting audit and tax consulting, etc., and Defendant C is also a certified public accountant or tax accountant who belongs to Defendant C accounting corporation.

B. On January 13, 2016, the Plaintiff and the Defendant Accounting Corporation concluded a corporate tax adjustment contract in the year 2015, and on May 2, 2016, concluded a corporate tax adjustment contract in the year 2016 (hereinafter “instant contract”).

C. The main contents of the instant contract are as follows.

(1) The purpose of Article 1 (Purpose) of the Corporate Tax Act is to provide for the matters necessary for Gap and Eul to conclude a contract of tax adjustment for the preparation of a tax adjustment statement under Article 97 of the Enforcement Decree of the Corporate Tax Act.

Article 2 (Good Faith, Fidelity, and Work Manager) (A) shall perform the duties of tax adjustment in good faith and sincerity based on financial statements, books, and other necessary documentary evidence provided by A.

In addition, the person in charge of such business shall be certified public accountants/certified tax accountants C.

Article 6 (Scope of Business of Section B) (1) B shall carry out the business of tax adjustment for corporate tax return (including the business of tax adjustment for semi-annual interim prepayment) under the delegation of Section A.

(2) Eul shall conduct tax adjustment based on the written data, such as financial statements provided by Gap, and oral data provided by Eul, and review whether Gap omits relevant data or provides wrong data shall not be included in the scope of his/her business.

Article 7 (Remuneration, etc.) (1) Remuneration for the tax adjustment affairs that he has accepted shall be 4,400,000 won (excluding expenses related to electronic declaration, printing expenses, various expenses, etc.).

provided that it is under tax laws.