1. The plaintiff (appointed)'s claim is dismissed.

2. The costs of lawsuit shall be borne by the plaintiff (appointed party).

1. Basic facts

A. The Plaintiff is the representative director of Non-Party D Co., Ltd. (hereinafter referred to as “non-party Co., Ltd.”) with a housing construction business as its objective business, and the designated person is the director of the non-party Co., Ltd., and the Plaintiff and the designated

B. The Defendant entered into an agreement on the delegation of accounting affairs with the Nonparty Company (hereinafter “instant agreement”) and performed duties, such as acting as acting as acting as acting as an captain of the Nonparty Company.

C. Around November 2011, the Plaintiff prepared a share transfer contract and a statement of changes in stocks, etc. in the process of changing the shares of the non-party company held in title trust in the actual title holder’s name, that the Plaintiff received 60% of the shares of the non-party company, and 20% of the shares of the non-party company, respectively, and the non-party E, who was the head of the accounting office operated by the Defendant, submitted

On the other hand, the plaintiff and the selected person have become an oligopolistic shareholder under Article 47 subparagraph 2 of the Framework Act on Local Taxes due to the acquisition of shares in the above paragraph (c). As a result, the non-party company was imposed acquisition tax on the building and two lots of land owned by it under its name by the Kimhae market and the head of the Dong-gu Busan Metropolitan City pursuant to Article 7 (5) of the Local Tax Act, and accordingly, paid each amount

[Reasons for Recognition: Facts without dispute, Gap evidence 1, 2-1, 2-3-1, 2-4-1 through 6-6, testimony of witness E, and purport of whole pleadings]

2. The summary of the Plaintiff’s cause of claim is, according to the instant contract, whether the Plaintiff and the designated person are oligopolistic shareholders under the Framework Act on Local Taxes in acquiring the shares of the non-party company, and have the Plaintiff and the designated person neglect to provide appropriate advice, and thus, have the Plaintiff and the designated person disburse each amount stated in the purport of the claim as acquisition tax.