1. The Defendant’s KRW 12,516,712 as well as the Plaintiff’s annual rate of KRW 5% from August 25, 2015 to February 17, 2016.

1. Facts of recognition;

A. The Plaintiff is a corporation that is engaged in gas supply business, etc. within the place of business of Gangseoland Co., Ltd. (hereinafter “Gangland”), and the Defendant is a certified tax accountant.

B. Around January 2003, the Defendant entered into a tax agent delegation agreement with the Plaintiff on the Plaintiff’s workplace, and by not later than January 2013, the Defendant acting for the Plaintiff’s workplace for tax-related affairs, such as reporting value-added tax pursuant to the delegation agreement.

C. From February 2010 to June 201 of the same year, the Plaintiff received 35 copies of electronic tax invoices on gas supply (total supply value of KRW 3,064,240,171; hereinafter “instant electronic tax invoices”), and issued the instant electronic tax invoices to the Defendant.

However, Gangwonland did not transmit the details of issuance corresponding to the instant electronic tax invoices to the Commissioner of the National Tax Service, and entered the instant electronic tax invoices issued in the list of individual tax invoices by seller at the end of the first quarter of 2010 and the details by customer on the issuance other than the electronic tax invoices.

E. However, in preparing the Plaintiff’s list of total tax invoices by customer in the first quarter of 2010 and filing a return thereon with the National Tax Service, the Defendant stated the instant electronic tax invoice issuance portion as “electronic tax invoice issuance portion” without confirming whether the instant electronic tax invoice was issued through the system (the National Tax Service’s electronic tax invoice system). The Defendant did not enter the Plaintiff’s list in “non-electronic tax invoice issuance portion” and “a list by customer for the portion issued other than electronic tax invoices”.

F. On June 2015, the director of the three-dimensional tax office: (a) on the ground that the Plaintiff did not transmit the details of the issuance of the instant electronic tax invoices to the Commissioner of the National Tax Service; and (b) on the ground that the said details were not stated in the details of the list of the total tax invoices by customer, the value-added tax for 10.30.