1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From October 2, 200, the Plaintiff operates the tax accountant’s office “A” (hereinafter “the instant office”).

B. The Plaintiff prepared a contract for employment with D around September 2014, and D is paid the full amount of the commission fees for the instant case that served as a business entity (franchi) in the field of inheritance tax and gift tax (franchi) on the transfer of the instant office and accepted by the Plaintiff. The Plaintiff was changed from 50% to 60% from among them.

Along with the agreement to return a considerable amount of money to D (hereinafter “instant agreement”). C.

Accordingly, D, from January 2014 to July 30, 2017, while serving as the secretary of the instant litigation, was dealt with not only the acceptance of the instant case but also the preparation and submission of a tax return on the transfer income tax on behalf of the clients (hereinafter “tax agency”) on behalf of the clients.

In that case, D, from January 1, 2014 to December 31, 2016 (hereinafter “instant key period”), did not deposit KRW 535,474,645 in its agricultural cooperative account (E; hereinafter “instant key account”), while it received a total of KRW 104,780,00 from the clients to its own agricultural cooperative account (E; hereinafter “instant key account”), and transfers only KRW 104,780,00 among them to the Plaintiff’s account as the fee, and the remainder of KRW 430,694,645 (hereinafter “instant key income”) did not transfer to the Plaintiff.

Meanwhile, the Plaintiff returned KRW 62,223,791 out of the above KRW 104,780,000, which was paid as a fee by D, to D in accordance with the instant agreement.

(d)

The Defendant conducted a tax investigation with respect to the Plaintiff from June 29, 2017 to July 18, 2017, and with respect to D, from August 21, 2017 to December 8, 2017 (hereinafter “instant tax investigation”). As a result, the sum of the amounts deposited into the instant issues account, which the Plaintiff received from D as payment fees, plus KRW 435,474,645 won, plus KRW 430,775,645, which the Plaintiff received as payment fees.