1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff, including the part arising from the supplementary participation.

1. The reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance, except for the part which is dismissed or added as set forth in paragraphs (2) and (3) below, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of

2. Amendment of the first instance judgment

A. The following is added to the 8th written judgment of the first instance.

In addition, in full view of the statement No. 26 and the purport of the entire argument, it is recognized that the Plaintiff prepared a “written statement of opinion” with the purport that the Plaintiff only made tax adjustment and did not act as an agent for bookkeeping, and submitted it to the Tax Accountant Disciplinary Committee. Therefore, it is difficult to deem that the Plaintiff’

B. The following is added to 5 points below the 8th judgment of the first instance.

The Plaintiff, a tax specialist, cannot be deemed to have committed an error in entering items while issuing a tax invoice;

C. 3rd written evidence of the judgment of the court of first instance, "No. 21" was added to "No. 21 through No. 24 (including paper numbers)."

The 9th day of the first instance judgment, 8th day of the first instance judgment, "this court", shall be incorporated into "court of the first instance."

E. The following is added to paragraph (4) below, 9 of the first instance judgment:

④ Although H, an employee of B, obtained the certificate of qualification for Grade 1 computer accounting on December 25, 2008, H, who had previously had no experience in preparing the books, seems to be in full charge of preparing B’s account books equivalent to KRW 10 billion in the mixed sales, and to be unable to perform all of the settlement of accounts between B and D.

E. 11 of the first instance judgment’s “(3) below” is added to the No.48.

④ Even according to the Plaintiff’s assertion, the Plaintiff was acting as a captain until 2008, and the Plaintiff has prepared a tax settlement invoice after reviewing whether the instant taxpayer’s accounting error has been made each quarter, and the instant taxpayer has been processed from before 208.