1. The plaintiff A, a corporation:

A. Defendant C shall be from January 7, 2012 to December 24, 2013, as well as KRW 26,712,068.

1.The following facts may be found either in dispute between the parties or in combination with the purpose of the whole pleadings in each entry described in Gap evidence 1 to 3-4, 5 to 7-5.

Plaintiff

On April 2006, the company delegated the tax affairs such as bookkeeping agent and reporting agent to Defendant C who is a certified tax accountant, but transferred his office around October 2008 to Defendant D who is a certified tax accountant.

When Defendant C filed a return of value-added tax for the first time in 2008 of the Plaintiff Company’s 2008, Defendant C filed a false return of the total tax invoice amounting to KRW 75,834,000 (including value-added tax) of the total tax invoice as of April 18, 2007, May 28, 2007, each of the tax invoices as of June 2, 2007, and June 13, 2007, and Defendant C filed a return of the Plaintiff Company’s corporate tax return and the Plaintiff’s earned income tax return for the Plaintiff B, the representative director of the Plaintiff Company, without finding any error as above while settling the accounts for the year 2008.

On August 5, 2011, the head of the Pakistan Tax Office additionally imposed value-added tax of 10,551,950 won on the Plaintiff Company on the ground of an excessive return on purchase and an excessive deduction (i.e., tax base of 4,154,908,875 won 】 tax rate of 10% 】 additional tax of 3,657,958 won - tax of 408,596,568 won - corporate tax of 23,054,110 won (i.e., tax base of 447,453,202 x tax rate of 25% additional tax of 29,131,927 - Tax amount of 89,941,115 won such as the already paid tax amount). On October 28, 2011, the head of the Yongsan Tax Office recognized the Plaintiff, the representative director of the Plaintiff Company, as global income tax of 75,38407,7847

2. As to the claim of the Plaintiff Company

(a) A certified tax accountant who is delegated by a taxpayer with the vicarious bookkeeping for a tax return and a return on taxes by proxy shall be a tax specialist with the care of a good manager depending on the principal place of delegation;