1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff completed the registration of a certified tax accountant on July 13, 2002, and operates the “A tax affairs accounting office” in Silung-si B.

B. The Plaintiff prepared each of the certificates of faithful return under Article 70-2(1) of the Income Tax Act while carrying out the bookkeeping’s agent for each global income tax return for the year 201 and 2012, and the agent for each tax-related return.

(c) The Director of the Central Regional Tax Office of China shall have jurisdiction over the same year from July 15, 2014;

8. As a result of conducting a tax investigation on D until 27. As a result, D included the total amount of KRW 1,051,00,000 (including welfare costs and outsourcing processing costs, etc.) in each global income tax return for the tax year 201 and 2012, including the total amount of KRW 1,051,00,000 (excluding additional taxes) in the global income tax return for each global income tax return for the year 201 and 2012, and discovered the omission of total of KRW 271,00,000 (excluding additional taxes) in the global income tax.

At the time of the above investigation, D applied the fact that it made a simple receipt for processing using the rubberer of a fake receipt and appropriated it in the book.

On March 30, 2015, the Director of the Central Tax Office of China requested disciplinary action against the Plaintiff to the Certified Tax Accountants Disciplinary Committee. On May 29, 2015, the Certified Tax Accountants Disciplinary Committee decided to take disciplinary action against the Plaintiff pursuant to Article 17 of the Certified Tax Accountant Act on the ground that “The Plaintiff, when filing each global income tax return for the year 201 and 2012 for which the transaction evidence is unclear, shall include the total of KRW 1,051,00,000,000 in global income tax; and that the Plaintiff, when preparing each certificate of bona fide return for the year 201 and 201, falsely verified that he/she received verification of eligibility for the amount of KRW 1,051,00,000, which has not been verified as having violated the duty of good faith provided for in Article 12 of the Certified Tax Accountant Act.”

E. On June 2, 2015, according to the above resolution, the Defendant imposed a disciplinary measure of KRW 1 year of suspension from office (from July 1, 2015 to June 30, 2016) and KRW 8 million on the Plaintiff.

The disposition of this case is referred to as the "disposition of this case"

) [Facts 1, 2, 3, 4, and 1 to 2, respectively, for which no dispute over the basis of recognition exists, and evidence A, 1, 2, 3, 4, and 1.