1. On December 18, 2014, the Defendant’s disciplinary action against the Plaintiff for nine months’s suspension of duty of certified tax accountant shall be revoked.

2...

1. Details of the disposition;

A. In January 3, 1995, the Plaintiff acquired a certified public accountant qualification in 192, as a person qualified as a certified tax accountant pursuant to Article 3 subparag. 2 of the former Certified Tax Accountant Act (Amended by Act No. 11209, Jan. 26, 2012) and operated the “A certified public accountant office” in Article 3 subparag. 2 of the same Act.

B. C is an individual entrepreneur who carries on the automobile parts manufacturing business under the trade name of “D” and is subject to verification of faithful reporting under Article 70-2 of the Income Tax Act in relation to the return of global income tax for the year 201.

C. The Plaintiff prepared a certificate of bona fide return in the course of performing tax agent services on global income tax return for the year 201, and submitted it to the director of the North Busan District Tax Office.

As a result of the tax investigation conducted on C with regard to global income tax returns for the year 201, the director of the tax office in North Busan District Office confirmed that 43,738,00 won including 33,38,927 won was appropriated as expenses without verification of eligibility. Among them, 423,673,596 won was confirmed as expenses for foreign workers, etc. and confirmed as expenses. However, as for the remaining 10,064,404 won, the rest of 10,064 won was denied, and additionally imposed 3,52,541 won (additional tax 2,358,144 won) on C in 2011.

E. On August 18, 2014, the director of the Busan Regional Tax Office requested disciplinary action against the Plaintiff by appropriating KRW 433,738,00,00, which the Plaintiff did not have any evidence of qualification, to the Defendant in the preparation of a certificate of bona fide return. On the ground that the Plaintiff was found to have omitted the global income tax amounting to KRW 3,522,541 due to bad bookkeeping, the director of the Busan Regional Tax Office demanded disciplinary action against the Plaintiff by pointing out the violation of good faith (refaith-faith, false verification), the truth, and the false statement (restatement) under

F. On December 12, 2014, the Defendant held the Certified Tax Accountants Disciplinary Committee. On the same day, the Certified Tax Accountants Disciplinary Committee was inconsistent with the Plaintiff.