1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff served as a public official belonging to the National Tax Service from February 1, 1974 to December 31, 201, and retired from office from office, and from February 2, 2012, the Plaintiff is a person providing tax agent services at a tax accounting corporation’s personality B branch, and C is a personal entrepreneur engaging in the manufacturing business with the trade name “D,” and is subject to verification of bona fide return under the Income Tax Act in relation to the return of global income tax for the year 201.

B. The Plaintiff prepared a certificate of bona fide return (hereinafter “instant certificate of return”) in the course of performing the tax agent’s duty on global income tax return for the year 201, and submitted it to the Head of the Changwon Tax Office.

C. However, the head of the Changwon Tax Office, upon conducting a tax investigation with respect to C, confirmed that the total amount of KRW 359,453,441, including the entertainment expenses of KRW 14,050,50,50 among the details of global income tax reported in 2011, was appropriated for the expenses although there was no verification of eligibility. Among them, KRW 278,117,842 as well as KRW 18,315,970 as personnel expenses for foreign workers, etc. were confirmed to have been disbursed and confirmed to have been disbursed for the expenses. However, with respect to KRW 63,019,629 as well as KRW 35,542,809 as global income tax in 2011, the said amount is below D.

It seems that additional tax amount is added to 20,557,510 won as stated in the paragraph.

A Additional Imposition was made to C. D.

After that, on January 24, 2014, the director of the Busan Regional Tax Office requested disciplinary action against the Plaintiff by pointing out the violation of the duty of good faith under Article 12 of the Certified Tax Accountant Act [re-faith of good faith (re-faith, false verification), and false statement (re-declaration of good faith)] on the ground that “the Plaintiff did not have any disbursement of necessary expenses for the amount of KRW 359,453,441 while accepting the report of global income tax entry or even if he knows that there was no relevant disbursement evidence, and thereby, 20,557,510 won was verified by false bona fide return.”

E. The defendant held the Certified Tax Accountants Disciplinary Committee.