1. The Defendant’s KRW 24,709,447 as well as the Plaintiff’s annual rate of 5% from September 1, 2016 to December 8, 2017, and the following.

1. Facts of recognition;

A. Since around 2005, certified tax accountants B dealt with the tax bookkeeping agent and tax return agent services delegated by the Plaintiff Company, and thereafter, after becoming a certified tax accountant affiliated with C of a tax accounting corporation, C of a tax accounting corporation provided tax bookkeeping agent and tax return agent services for the Plaintiff Company.

B. The employee D of the tax accounting corporation C, who conducted the Plaintiff Company’s tax return business in 2013, prepared the statement of financial position (provisional settlement) in 2013. As a result of the provisional settlement of accounts, the total capital of the Plaintiff Company was KRW 202,540,041.

D sent the statement of financial position to the Plaintiff Company around March 21, 2014 when the above contents of the provisional settlement of accounts were sent to the Plaintiff Company.

C. Since then, as a result of the final settlement of accounts with respect to the Plaintiff Company C, the total capital of the Plaintiff Company was KRW 199,730,393 as a result of the final settlement of accounts.

However, the tax accounting corporation C did not inform the plaintiff company of this fact and filed a statement of financial position with the competent tax office without requiring the plaintiff company to submit additional documents on capital stock. D.

On March 30, 2016, the head of Nam-gu Incheon Metropolitan City issued a disposition of suspension of business for four months from May 1, 2016 to August 31, 2016 on the ground that the Plaintiff Company’s capital in 2013 falls short of KRW 200 million, which is a registered capital under the Framework Act on the Construction Industry.

(However, the representative director of the plaintiff company has completed education, has been reduced to 15 days of suspension of business of the plaintiff company, and the actual suspension of business is 3 months and 15 days of suspension).

Before receiving such notification of business suspension as above, the Plaintiff Company and the tax accounting corporation did not know that the Plaintiff Company’s capital in 2013 was below KRW 200 million, and the Plaintiff Company notified of business suspension. On April 5, 2016, the Plaintiff Company B prepared to the Plaintiff Company a statement of reasons for “the reasons for falling short of KRW 200 million of the registered capital of the construction business in 2013.”