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1. The Defendant: 11,732,408 won to the Plaintiff and 5% per annum from December 1, 2017 to October 24, 2018.
Reasons
1. Facts of recognition;
A. From July 1, 2010 to December 1, 2011, the Plaintiff engaged in the Housing Construction and Sales Business in the name of “C”. On April 8, 2011, the Plaintiff registered the preservation of ownership in its name on the two-story detached housing of reinforced concrete structure D, which was located in the window of Changwon-si, Changwon-si, and sold to E on August 24, 2011.
B. Around September 2011, the Plaintiff delegated the Defendant with the reporting agent of the amount of tax related to the sale of D-house, and the Defendant reported capital gains tax of KRW 4,965,382 on September 30, 201.
C. On May 1, 2017, the head of the Changwon District Tax Office imposed an additional tax on KRW 31,773,618 and KRW 23,464,816 on the ground that the Plaintiff paid the amount of tax related to the sale of DNA houses as global income tax, by deducting KRW 4,965,382, which was paid at the normal global income tax from KRW 36,739,00,00, as global income tax, on the ground that the Plaintiff paid the amount of tax related to the sale of DNA houses as global income tax.
On the other hand, on August 26, 2010, the Plaintiff filed a registration of preservation of ownership in its name with respect to the apartment house of the F brick structure and the second roof of the Sungwon-si, Changwon-si, and sold it to G on December 13, 2010, and entrusted the Defendant with the reporting agent of the tax related to sale. At the time, the Defendant filed a registration of comprehensive income tax other than the capital gains tax.
【Reasons for Recognition】 Each entry in the evidence of Nos. 1 through 6, 9 through 11 (including paper numbers), and the purport of the whole pleadings
2. Grounds for liability for damages;
A. A certified tax accountant who acts as an agent for bookkeeping for filing a tax return and as an agent for filing a tax return by a taxpayer who determines the cause of the claim shall perform the delegated affairs with the care of a good manager depending on the nature of the delegation. In particular, as a tax specialist with public nature, a certified tax accountant is responsible for protecting the rights and interests of taxpayers and contributing to the faithful fulfillment of his/her duty to pay taxes, so a taxpayer who is a delegating duty in handling the delegated