1. The plaintiff's claim is dismissed.

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

1. The facts subsequent to the facts of recognition do not conflict between the parties, or are recognized by the respective entries and the whole purport of arguments set forth in Gap evidence Nos. 3, 4, 8, 9, 12, 13, 16, Eul evidence Nos. 1 through 6, 8, 20, 21, 21, 35, 36, 39, 40, and 41 (including each number).

A. The Plaintiff’s representative director C is registered as an internal director of D Co., Ltd. (hereinafter “D”). Since D was subject to a tax investigation due to a false tax invoice, etc., the Plaintiff, an affiliated company of the said company, was also subject to a tax investigation regarding the value-added tax on transactions conducted between November 1, 2017 and November 24, 2017.

B. As a result of the above tax investigation, the Plaintiff received a false tax invoice of KRW 448 million from E (hereinafter “E”) with respect to the amount of value-added tax for the second year of 2015, and it was found that the Plaintiff did not issue a tax invoice of KRW 561 million to F in relation to the amount of value-added tax for the first year of 2016.

C. On December 14, 2017, the Busan Regional Tax Office received a false tax invoice from E, and issued a false tax invoice to F, imposed a notice of a fine of KRW 72,884,140 on the Plaintiff and the Plaintiff’s representative director C, respectively, regarding an offense for which the Plaintiff received a false tax invoice, and imposed a notice of a fine of KRW 70,200,000 on C by deeming that D separately received a false tax invoice from E as C.

On January 11, 2018, the Plaintiff concluded a tax appeal acceptance contract with the Defendant, a certified tax accountant, to respond to the above notification disposition by the National Tax Service.

hereinafter referred to as "the primary contract"

A) The main contents of the above delegation agreement are as follows, and the Plaintiff’s remuneration of KRW 22,00,000,000 as stipulated in the above contract is delegated to the Defendant: The Plaintiff (representative C): the delegated person (G Tax Accounting Office) and the Plaintiff (representative C) above delegated person (hereinafter “A”).

) The principal and the principal and the defendant (hereinafter referred to as "B")

section 2.2.