1. The plaintiff's appeal is dismissed.

2. Upon receiving the claims added at the trial, the Defendant shall pay KRW 3,000,000 to the Plaintiff.

1. The reasons why the appellate court should explain this part of the facts of recognition are as stated in the part of "1. Facts of recognition" among the reasons in the judgment of the first instance, except for the case where "29,511,731 won" in the second part of the judgment of the first instance is used as "295,117,315 won". Thus, this part is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. Although the Plaintiff asserted that the Plaintiff entered into the instant contract and provided all relevant materials to the Defendant, the Defendant did not take any measures with regard to the affairs delegated by the Plaintiff, the period for filing a civil petition for grievance for the refund of capital gains tax (not later than May 31, 2014), and the Plaintiff could no longer receive a refund of capital gains tax paid in excess.

The Plaintiff due to the Defendant’s nonperformance of its obligation as above: (a) the Plaintiff suffered property damage of KRW 38,224,857, which is the amount equivalent to the transfer income tax that would have to be refunded if the civil petition for grievance was filed within the given period; and (b) the Plaintiff shall receive consolation money of KRW 30,000,000 as it suffered from mental suffering due to loss

3. Delegation contract between an attorney-at-law and a client is a delegation contract under the Civil Act, and an attorney-at-law is obligated to handle the delegated affairs with the care of a good manager in accordance with the principal place of delegation. An attorney-at-law is obligated to protect the client's rights in good faith based on professional legal knowledge and experience in performing the delegated affairs. Although the scope of specific delegated affairs is determined by delegation contract between an attorney-at-law and the client, an attorney-at-law is obligated to provide the client with information necessary for the progress, outcome, and countermeasures, explain the results of the lawsuit, and give appropriate legal advice.