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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is a person operating C tax accounting corporation in Ulsan-gu B after completing the registration of a certified tax accountant on February 12, 2003.
B. The Plaintiff performed the bookkeeping’s agent and agent’s agent’s duty for each global income tax return for the year 2010 to 2012 of E and F’s 2010, and prepared a certificate of bona fide return for each global income tax return for the year 201 and 2012.
C. As a result of the tax investigation conducted with respect to E and F from February 5, 2015 to March 19, 2015, the Commissioner of the Busan Regional Tax Office determined that the Plaintiff’s global income tax return for each global income tax for the year 2011 and 2012 (including private expenses, documentary evidence expenses, false evidence, etc.) KRW 589 million shall be included in false expenses (including private expenses, documentary evidence expenses, false evidence, etc.), and that the Plaintiff’s tax evasion amounting to KRW 466,00,000,000,000,000,000 won, such as contact expenses, was included in other accounts, and that on June 1, 2015, the Plaintiff demanded the Disciplinary Committee on Certified Tax Accountants to take disciplinary action against the Plaintiff.
After excluding items, according to the judgment on the plaintiff's evidence through the plaintiff's explanation in the disciplinary procedure, the Certified Tax Accountants Disciplinary Committee made a decision on June 22, 2015 on the ground that "the plaintiff falsely confirmed that the plaintiff's submission of approximately KRW 64,00,000,000,000,000 for necessary expenses due to lack of evidence in the global income tax return for the year 201 and 2012, including approximately 212,000,000,000,000 won for clothes shall be included in the clothes expenses to exempt the plaintiff from the tax amount of KRW 56,6,00,000,000 (= KRW 64,00,000,000,000) is eligible for the tax amount of KRW 27,66,000,000,000 for each of the 201 and 2015,200,005.
E. On June 23, 2015, the Defendant took the same disciplinary action against the Plaintiff as the above result.
hereinafter “instant disposition”.