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

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

1. The following facts are found to be of no dispute between the parties, or found to be of the whole purport of the pleadings as a whole in each entry in Gap evidence of No. 1 to 5, 6, 9 to 11 (including Serial evidence) and Eul evidence of No. 1 to 3:

A. Defendant C is a certified tax accountant operating “D”, and Defendant B is a chief of the above tax office.

B. On August 4, 1996, the Plaintiff purchased F apartment G (hereinafter “instant apartment”) from E in Seoul Special Metropolitan City, Nowon-gu, for KRW 215 million, and completed the registration of ownership transfer on September 5, 1996. On February 18, 2014, the Plaintiff sold the instant apartment at KRW 460 million to H.

C. The Plaintiff asked a licensed real estate agent I who arranged the sale of the apartment of this case from H to what extent the transfer income tax is generated. I delivered the name of the tax office operated by Defendant C while the transfer income tax is anticipated to exceed KRW 45 million to the Plaintiff, and then the transfer income tax issue is treated by the said tax office.

Accordingly, around April 30, 2014, the Plaintiff visited the above tax office operated by Defendant C to receive counseling on capital gains tax related to the sale of the apartment in this case.

its key

Details are as follows:

1. At the time, Defendant B asked Non-Party B, a tax official of Grade VI working in the Central Regional Tax Office of the Central Regional Tax Office at the time, to correct the Plaintiff’s apartment acquisition value so that he could evade part of the transfer income tax by withdrawing the Plaintiff’s apartment acquisition value. After hearing the answer that it is possible to evade the transfer income tax by using the same Goyangyang, which is in charge of transfer income tax affairs from K, the Plaintiff is about KRW 45 million and the transfer income tax amount is about KRW 45 million. In this sense, Defendant B is able to make the Plaintiff enter tax reduction through the staff of the tax office where he knows within the Republic of Korea, including all expenses such as tax, fee, etc.