1. The plaintiff's claim is dismissed.

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

1. Determination

A. Comprehensively taking account of the overall purport of pleadings in evidence Nos. 2 through 8 between the parties, evidence Nos. 10, 11, and No. 17, the Defendant entered into a contract between the Plaintiff and the Plaintiff for tax affairs related to D’s restaurant (hereinafter “instant restaurant”) located in Gangnam-gu Seoul (hereinafter “instant contract”). The Defendant entered into an oral contract between the Plaintiff and the Plaintiff for tax affairs related to the instant restaurant (hereinafter “instant service contract”), on behalf of the Plaintiff, pursuant to the instant tax agent contract, 10,00 won (including value-added tax) monthly fee No. 10,000 won (including value-added tax) for the instant restaurant pursuant to the Plaintiff’s tax agent fee No. 10,000,000 won for 10,000 won for 20,000 won for the monthly income of the Plaintiff’s tax agent fee No. 1,000:30,000 won for global income tax return No. 1, 2013