1. The Defendant’s KRW 63,078,706 as well as its annual 6% from December 2, 2016 to June 26, 2016 to the Plaintiff.

1. Facts of recognition;

A. The Plaintiff is engaged in the real estate sales business that constructs and sells the Guro-gu Seoul Metropolitan Government Building C, and the Defendant is also a certified tax accountant and an accountant.

B. From August 2012 to October 2014, the Defendant received KRW 165,00,000 per month from the Plaintiff, or KRW 240,00 (including value-added tax) from the Plaintiff and performed the duties delegated to the captain agent.

However, it is not possible to prepare a delegation contract when delegating the vicarious captain's duties.

C. On May 30, 2013, the Plaintiff concluded a sales contract for each of the units of Cbuilding D, E, F, G, H, and H units of Guro-gu Seoul Metropolitan Government, the I units of the same building on June 3, 2013, and the J units of the same building on June 21, 2013.

(hereinafter referred to as “each of the instant commercial buildings”) d.

Upon the Plaintiff’s delegation, the Defendant completed the reporting of value-added tax in the first quarter (the taxable period from January 1, 2013 to June 30, 2013) and the second quarter (the taxable period from July 1, 2013 to December 31, 2013) of 2013, and processed the submission of a final return of tax base of global income tax and a written confirmation of faithful return for 2013.

E. At the time, the Defendant did not explain to the Plaintiff the obligation to report related to the scheduled return of profit margin on the land, etc. of the real estate dealer following the transfer of each of the instant commercial buildings (hereinafter “the instant preliminary return”), and did not file the instant preliminary return.

F. On December 2, 2016, the head of the Yangcheon District Tax Office: (a) rendered each disposition imposing KRW 114,956,242 and local income tax of KRW 11,201,170 on the ground that the Plaintiff failed to fulfill his/her obligation to make the preliminary return and payment following the transfer of each of the instant commercial buildings in relation to global income tax for the year 2013; and (b) accordingly, imposed the total of KRW 114,956,242 and KRW 11,201,170 for local income tax for the year 2013.

[Reasons for Recognition] Facts without dispute, Gap evidence 1-1-2, Gap evidence 2-2, Gap evidence 1-4, Gap evidence 5-1-6, Gap evidence 7-1-6, Gap evidence 10-1-2, and 2.