1. The Defendant’s KRW 10,000,000 as well as the Plaintiff’s annual rate from August 8, 2014 to October 13, 2015.

1. Facts of recognition;

A. On May 31, 2010, the Plaintiff reported that the total amount of KRW 190,824,753 of global income tax and KRW 19,082,475 of local income tax (the amount equivalent to 10% of global income tax) was 209,907,228 won (i.e., KRW 190,824,753, KRW 19,082,475, and KRW 19,082,475 of global income tax) was 209,90,907,228 won (i.e., the amount equivalent to 10% of global income tax), and that the instant amount of taxation was not paid, and received a notice of tax payment from Yongsan-gu, around August 2010.

B. On December 9, 2010, the Plaintiff entered into a tax agent agreement with the Defendant, who is a certified tax accountant, with the terms that the Defendant shall be entrusted with tax affairs related to the amount of the instant taxation amount and for filing tax appeals, and the Plaintiff shall pay a total of KRW 20,000,000,000, including the retainers amount of KRW 10,000,000, and the remainder of KRW 10,000,000 (hereinafter “instant tax agent agreement”). At the time, the Defendant agreed to return both the retainers and the remainder of the tax amount of KRW 140,000,000, and thereafter, the Plaintiff paid KRW 14,000,000 to the Defendant under the instant tax agent agreement (hereinafter “instant special agreement”).

C. Thereafter, around December 14, 2010, the Defendant filed a claim for correction on behalf of the Plaintiff that the instant amount of taxation was reduced to KRW 146,135,825 and KRW 14,613,582, and the local income tax was reduced to KRW 169,612,065. Accordingly, among the instant amount of taxation, the global income tax was reduced to KRW 16,961,206.

The Defendant recognized that the amount of taxation to be paid by the Plaintiff was not KRW 140,000,000, and pursuant to the instant special agreement around June 30, 201, the Plaintiff is entitled to the said special agreement.