1. The Defendants jointly share the Plaintiff KRW 244,754,350, and KRW 239,00,000 among them, from December 19, 2014.

1. Presumed factual basis

A. Defendant C is a certified tax accountant operating a certified tax accountant office in Jung-gu Seoul Metropolitan Government D, and Defendant B is a head of the office of the above office.

B. On December 18, 2014, the Plaintiff found in Defendant C’s office and provided Defendant B with tax counseling.

Defendant B provided that “The Plaintiff shall bear KRW 284,00,000,000 for capital gains tax, but the Plaintiff shall be subject to reduction of KRW 234,00,000 as a fee for reduction of KRW 5,00,000 through the tax adjustment.”

On the same day, the Plaintiff transferred KRW 239,000,000 to Defendant B.

C. However, Defendant B did not pay all the Plaintiff’s transfer income tax with the money transferred as above.

Accordingly, the Plaintiff, at the latest, made a payment of capital gains tax on July 15, 2015. During that process, the Plaintiff paid additional 5,230,950 won, and additional 523,400 won, which were imposed by the Namyang-si, in addition to capital gains tax, were paid in addition to additional 5,230,950 won.

[Grounds for recognition] Gap 1 to 9 (including paper numbers), the purport of the whole pleadings

2. Determination

A. In full view of the following circumstances: (a) Defendant B received all of the money in the name of capital gains tax and fees immediately from the Plaintiff on the ground that it would partially reduce or exempt taxes; (b) Defendant B did not perform the Plaintiff’s capital gains tax-related business for eight months after receiving KRW 239,00,000 from the Plaintiff as capital gains tax and fees; (c) Defendant B did not faithfully respond to the Plaintiff’s physical records related to tax treatment and avoided overseas travel, etc. from the Plaintiff through doping; and (d) comprehensively taking account of all circumstances such as the process of receiving money, the attitude after receiving money, and the process of performing delegated affairs, etc., including: (a) Defendant B acquired the said money by deceiving the Plaintiff without the intention to pay capital gains tax from the beginning; and (b) Defendant B did not pay capital gains tax; and (c) Defendant B did not pay capital gains tax.