1. The plaintiff's claims against the defendants are all dismissed.

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

1. Basic facts

A. Defendant B tax accounting corporation (hereinafter “Defendant B tax accounting corporation”) is a tax accounting corporation that carries out the business of reporting, filing an application, filing a claim, etc. on behalf of the head of the tax office, preparing tax-related documents, counseling or consulting on taxes, and verifying tax-related return documents, and Defendant C is the representative of the Defendant C corporation.

B. On September 2, 2013, the Plaintiff entered into a sales contract with Nonparty D and E (hereinafter “Non-Party D”) to purchase the F apartment G (hereinafter “instant apartment”) for KRW 400 million, and completed the registration of ownership transfer on the said apartment in the name of the Plaintiff on December 26, 2013.

After that, on August 31, 2018, the Plaintiff sold the above apartment to Nonparty H and I, and delegated the agent of tax return, such as capital gains tax, to the Defendant corporation.

C. The defendant corporation serves the plaintiff on behalf of the plaintiff at the tax office.

Although an application for reduction or exemption of capital gains tax was filed by filing a report on capital gains tax due to the sale and purchase stated in the paragraph, the competent tax office imposed an additional tax of KRW 29,501,950 due to underreporting the principal tax, KRW 1,423,469 due to underreporting the principal tax, KRW 2,950,195, and additional tax of KRW 142,346, and KRW 34,017,960 due to underreporting the local income tax on the ground that the Plaintiff is not subject to reduction or exemption of capital gains tax under Article 99-2(1) of the Restriction of Special Taxation Act.

【Ground of recognition】 The fact that there has been no dispute, entry of Gap Nos. 1, 2, 5, 7, and 8 (including branch numbers), and the purport of the whole pleadings

2. Determination as to the cause of action

A. According to Article 99-2(1) and (4) of the Restriction of Special Taxation Act, and Article 99-2(3), (12), and (15) of the Enforcement Decree of the same Act, one house owner per household sells his/her house of less than 600 million won during the period from April 1, 2013 to December 31, 2013, and he/she is one house owner for one household and acquires the relevant house (registration date).