1. As to the Plaintiff KRW 196,00,000 and KRW 145,400,000, the Defendant shall pay to the Plaintiff KRW 50,60,000.

1. Basic facts

A. On February 23, 2015, the Plaintiff entered into a tax advisory contract with the Defendant with the following terms (hereinafter “instant contract”).

The scope of services: The period during which the Plaintiff provides agent support services for the Defendant’s vicarious payment of gift tax return and for the investigation of gift tax by the Seoul Regional Tax Office: 400,000 won for services: 400,000 won for the period from the date of conclusion of the service contract to the date of the investigation of gift tax: 50,000 won for intermediate payment - payment of KRW 150,000 for intermediate payment when concluding the contract - payment of KRW 200,000 for the remainder when the duty of gift tax return is completed - upon completion of the investigation of gift tax by the Seoul Regional Tax Office: The service fees shall be paid upon completion of the investigation of gift tax by the Seoul Regional Tax Office as of the end of each month -

B. On March 5, 2015, the Plaintiff entered into an agreement with the Defendant to modify the payment method of intermediate payments and the remainder as follows.

- Payment at 77% of part payments: Payment at the time of completion of the business of reporting gift tax on Company B (hereinafter “B”) and Company C - Payment at 23% of part payments - Payment at the time of completion of the business of reporting gift tax on Company D - Payment at 77% of any balance remaining after completion of the business of reporting gift tax on Company B and C : Payment at the time of completion of the business of investigating gift tax on Company B: Payment at the time of completion of the business of investigating the gift tax on Company D - Payment at the time of completion of the business of investigating the gift tax on the said gift tax on Company D : payment at the time

C. On March 16, 2015, the Plaintiff received respectively KRW 44,00,000 (including value-added tax) as the starting fee and KRW 200,000,000 on December 31, 2015 from the Defendant.

【Ground of recognition】 The fact that there has been no dispute, entry of Gap's 1 through 10 evidence (including virtual number; hereinafter the same shall apply), the purport of whole pleadings

2. Determination on the cause of the claim

A. The Plaintiff’s assertion 1) The Plaintiff concluded a corporate governance re-review agreement with B on October 24, 2012, and entered into the said agreement on January 2013.