1. The Defendant: (a) KRW 47,949,112 to the Plaintiff; and (b) KRW 5% per annum from January 28, 2014 to October 23, 2014 to the Plaintiff.

1. Basic facts

A. The Plaintiff, while operating the D gas station in Kimhae-si C, delegated the Defendant, who is a certified public accountant, the said D gas station, to make a tax entry related to the business of the said D gas station.

B. The Plaintiff has sold petroleum to farmers at the above D station. According to the delegation of the Restriction of Special Taxation Act, “Special Cases on the Application of Value-Added Tax Rates and Exemptions, etc. to Equipment and Materials for Farming and Fishing and Fishing and Petroleum Products sold by a petroleum selling business operator to farmers” under the former Special Cases on the Reduction and Exemption of Value-Added Tax, etc., which provides that a petroleum selling business operator shall refund the abated or exempted tax amount after receiving a revised tax invoice issued by a oil selling business operator to the amount equivalent to the abated or exempted tax amount. However, as amended by Presidential Decree No. 20630 on February 22, 2008, Article 15-2 (1) of the Act provides that a petroleum selling business operator shall refund the abated or exempted tax amount from the head of a tax office without revising the tax invoice (application, etc. for refund by a petroleum selling business operator, etc.)

1. Where any petroleum refiner, petroleum exporter or importer, or petroleum retailer defined in subparagraphs 7 through 9 of Article 2 of the Petroleum and Petroleum Substitute Fuel Business Act (hereinafter referred to as "petroleum retailer") intends to obtain the deduction of a value-added tax amount under Article 106-2 (2) of the Act, the value-added tax amount borne at the time of purchasing the relevant petroleum supplied to the farmers, fishermen, etc. shall be deemed the input tax amount deducted from the output tax amount and the value-added

(3) Where a petroleum retailer intends to receive a refund of the reduced or exempted amount of individual consumption tax, traffic, energy and environment tax, education tax and driving tax under Article 106-2 (2) of the Act, he/she shall each petroleum product provided monthly to farmers, fishermen, etc.