1. The plaintiff's claim is dismissed.

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

A. The Plaintiff’s opinion that calculated processed expenses without evidence due to neglect of confirmation is deemed to have violated Article 12 (Duty of Good Faith) of the Certified Tax Accountant Act, and that the Plaintiff reported corporate tax by appropriating it as deductible expenses even though it was not verified due to failure to verify the disbursement of relevant expenses. Therefore, the pertinent tax agent’s intent to refer it to the Disciplinary Committee on the ground that it constitutes “non-performance of good faith among violations of good faith under Article 12 of the Certified Tax Accountant Act.”

3) The main contents of a review of the requirements for disciplinary action against a certified tax accountant prepared around January 2018 in the course of disciplinary investigation against the Plaintiff are as follows.

4. Details of investigation (unit: 00,000 won) x 20% x 365 million won x 20% x 2012, 2012, 2013 - 28 million won and 36 million won as a result of the examination that the Plaintiff reported on March 30, 2018, 2015 3265 - 7653, 2020 March 30, 2020 - The amount of tax evasion is 8.2.6 million won x 3.6 million won as a result of the examination that the Plaintiff reported on March 29, 2019 - the additional business income for 26 million won as a 3.6 million won and 206 million won as a 36.5 million won as a ice agent’s business income for the year 2012, 2013 - one million won as a 36.5 million won as a 36.