1. The plaintiff's claim is dismissed.

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

1. On June 30, 2012, the Plaintiff: (a) on behalf of the captain and the global income tax return filed on June 30, 2012, appropriated some of the expenses not meeting the evidentiary requirements as necessary expenses; and (b) prepared and submitted a certificate of bona fide return.

On June 2, 2015, the Defendant imposed an administrative fine of one year and five million won on the Plaintiff on the ground of a breach of the duty of good faith under Article 12 of the Certified Tax Accountant Act.

(hereinafter “Disposition in this case”). [Grounds for recognition] The fact that there is no dispute, entry of Gap’s evidence Nos. 1 through 3 (including paper numbers, hereinafter the same shall apply), the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. Article 12 of the Certified Tax Accountant Act (Article 12 of the Certified Tax Accountant Act) 1) Whether the Plaintiff’s agent for bookkeeping, who is in charge of the Plaintiff, violated the duty of due diligence 126, one of all companies is 126, but the devices are physically impossible, verification of actual usage of medicines and medical expendable goods, or the hospital’s internal control system cannot interfere with the hospital’s internal control system on a daily basis. Since C’s income reserve ratio was higher than the previous year, and the average return rate with other children was higher than that of the previous year, the Plaintiff reported that there is no room for omission of income, and accordingly, the Plaintiff did not violate the duty of due diligence. 2) According to the Certified Tax Accountant Act, a certified tax accountant as a public tax specialist, whose mission is to contribute to protecting the rights and interests of taxpayers and having them faithfully perform his duty of tax payment (Article 1-2), and shall not intentionally conceal the truth or make a false statement (Article 12(1)).

(2) On the other hand, where an entrepreneur whose amount of income by type of business exceeds a certain size, files a final return on the tax base of global income, a certified tax accountant, etc. shall confirm and prepare the propriety of the amount of business income calculated on the basis of the books and evidentiary documents kept and recorded pursuant to the Income Tax Act.