1. The plaintiff's appeal and the defendant's appeal are all dismissed.

2. The costs of appeal shall be borne by each party.

purport, purport, and.

1. Facts of recognition;

A. On May 31, 2010, the Plaintiff reported that global income tax (i.e., 190,824,753 won and 19,082,475 won (10% of global income tax) totaling 209,907,228 won (i.e., 190, 824,753 won) with respect to the sale of new housing to Yongsan-gu Seoul Metropolitan Government Building C (hereinafter “instant building”), which is a new aggregate building (hereinafter “instant tax amount”).

B. On December 9, 2010, the Plaintiff entered into a tax agent agreement with the Defendant, who is a certified tax accountant, under which the Defendant received a request for correction on the amount of taxation in the instant case and the tax appeal is delegated to it, and the Plaintiff entered into a tax agent agreement with the purport that the Plaintiff shall pay for the amount of KRW 10 million, the balance of KRW 10 million, and the aggregate of KRW 20 million (hereinafter “instant tax agent agreement”). The instant tax agent agreement entered into a tax agent agreement with the Plaintiff to return both the retainer and the balance paid by the Defendant if the amount of taxation to be paid by the Plaintiff is reduced to KRW 69,00,000 among the amount of taxation in the instant case and the amount of KRW 140,00,000 among the amount of taxation in the instant case.

(hereinafter “instant special agreement”). C.

The Plaintiff paid the Defendant totaling KRW 14,000,000 according to the instant tax agent contract.

On December 14, 2010 according to the instant tax agency contract, the Defendant filed a claim for rectification with the purport that the instant amount of taxation should be reduced to KRW 146,135,825 of global income tax and KRW 14,613,582 of local income tax. On December 14, 2010, the Defendant asserted that the instant amount of taxation should be reduced to KRW 146,135,825 of global income tax and KRW 14,613,582 of local income tax were the grounds for filing the claim for rectification: (a) the instant total amount of the sales price of the instant building was erroneously reported as real estate business (new construction sale of a building)

(A) No. 10 1.e.