1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From around 1995, the Plaintiff, a certified tax accountant, was in charge of tax bookkeeping and corporate tax return for the Plaintiff Company B (hereinafter “B”).

B. From September 1, 2016 to November 7, 2016, the Central Regional Tax Office confirmed that it conducted a tax investigation on B by setting the period of investigation from 2013 to 2015 (hereinafter “instant tax investigation”); and that “B, when filing a corporate tax return for the year 2013, 2014, and 2015, included the total amount of processed expenses (sales commission) without any actual transaction (sales commission) KRW 3.658 billion in corporate tax, and omitted corporate tax amounting to KRW 731 million.”

C. The Plaintiff’s employee C was in charge of the business of filing corporate tax returns, etc. in 2013 and 2014 with the representative director D of the said company, in collusion with D on the account transfer to a third party, and included necessary expenses based thereon. The Plaintiff’s employee C omitted corporate tax by immediately withdrawing the said money in cash and returning it to cash or retransfer it to the account, such as the representative, and family members.

On January 26, 2017, the director of the Seoul Regional Tax Office requested the chairperson of the Tax Accountant Disciplinary Committee to take disciplinary action against the plaintiff according to the results of the instant tax investigation.

E. On March 22, 2017, following the resolution of the Certified Tax Accountant Disciplinary Committee, the Defendant neglected the duty of the Plaintiff to guide and supervise the office staff who assist the Plaintiff’s work, and instead, C conspired with B’s representative at the time of reporting corporate tax for the year 2013, and calculated the processing commission fee of KRW 2.682 million, and omitted corporate tax of KRW 536 million (hereinafter “instant disciplinary cause”) on the ground that “the Plaintiff was subject to the disposition of suspending one-year suspension of work for the Plaintiff under Articles 12-5 and 17 of the Certified Tax Accountant Act.”

(hereinafter referred to as "disposition of this case"). 【No dispute exists, entry in Gap's 1 through 4, 8 through 47, and Eul's 1 through 9 (including numbers; hereinafter the same shall apply) and the purport of the whole pleadings.

2. Whether the instant disposition is lawful