1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The Plaintiff’s assertion: (a) heard that the Defendant would only impose taxes of KRW 1100-12 million on the Defendant while receiving consultation with the Defendant regarding the tax investigation against Female C on December 2013; and (b) paid the Defendant a fee of KRW 10 million on January 3, 2014, which was imposed by KRW 27,121,164 on global income tax of KRW 2007-2012; (c) since the Defendant’s act, which belongs to the Plaintiff, contradicts the principle of good faith, the Defendant is obligated to refund the appointment fee of KRW 10 million to the Plaintiff.

2. On January 8, 2014, the Plaintiff and the Defendant concluded a tax delegation contract with a commission of KRW 20 million in relation to a tax investigation into C and concluded a tax delegation contract with the Defendant, and the Plaintiff paid KRW 10 million out of the above appointment fees to the Defendant may not be disputed between the parties, or may be recognized by the statement in the evidence Nos. 1 and 2. However, the evidence submitted by the Plaintiff alone means that the Defendant would impose only the amount of tax of KRW 100-12 million on the Plaintiff.

It is difficult to deem that there is any special circumstance to deem that the Defendant’s fee received from the Plaintiff unfairly excessive and thus contravenes the principle of good faith, and there is no other evidence to acknowledge it.

Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and it shall be dismissed as it is so decided as per Disposition.