1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a certified tax accountant operating a certified tax accountant office in the name of “B” from the Mapo City, and has been acting as an agent for E-Tax Report Services, operating “D” from the 1997 Sinpo City in “Mapo City.”

B. With respect to global income tax for the taxable year 201, the Plaintiff, on his/her behalf, submitted a final tax base return and a payment statement stating the total amount of E’s revenue amount of KRW 730,950,000 on May 21, 2012, but on May 31, 2012, indicated the total amount of income adjustment as KRW 490,000,000 (hereinafter “instant money”) and again submitted a final tax return for correction and payment statement increasing the total revenue amount of KRW 920,950,000.

(C) The Plaintiff’s report on May 31, 2012 (hereinafter “instant report”).

Around May 2013, the director of the tax office of the tax office of the tax of the tax office of the tax of the tax office of the tax office of the Republic of Korea conducts a tax investigation on E with respect to a tax investigation, there is no benefit of asset increase equivalent to the amount of the tax year 2011. The report of KRW 3,970,000 is omitted, and the amount of the medical expenses received for the portion of the tax year 2011, which should be included in the sales of the tax year 2011, was stated as the amount of the medical expenses received for the tax year 2010, and only the issue amount corresponding to the amount of the omitted sales or the excessive appropriation of necessary expenses, such as the amount of KRW 55,632,000, which is included in the sales of the tax year 2011, the amount of the actual revenue of the tax year

The director of the Gwangju Regional Tax Office is the person entitled to request disciplinary action against the certified tax accountant under Article 17 (1) of the Enforcement Decree of the Certifie

On October 14, 2013, the Certified Tax Accountant Disciplinary Committee was established in accordance with Article 17(1) of the Certified Tax Accountant Act and Article 15 of the Enforcement Decree of the Certified Tax Accountant Act.

Article 12 of the Certified Tax Accountant Act states that the plaintiff's interest in the issue is false in the acquisition of assets.