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 and operated the “C Office” in the Dong-gu Busan Metropolitan City from October 19, 2005 to March 31, 2014, and thereafter worked in the “tax accounting corporation D”.

B. The head of the Busan District Tax Office under the Defendant-based regional tax office conducted a tax investigation on E (representative F). It was rare that E included the total of KRW 303,000,000 in global income tax return for the year 201 and year 2012 (=128,000,000 in global income tax return for the year 201) as false expenses and omitted total of KRW 112,00,000 in global income tax (=44,000,000 in 201).

C. The Plaintiff performed the duties, such as acting as an agent for bookkeeping and acting as an agent for filing a return on global income tax for the year 201 and 2012, as well as acting as an agent for filing a return on global income tax. During that process, the Plaintiff listened to F to the submission of evidentiary materials on cash expenditure from F, without thoroughly examining the materials submitted by him/her, and included F in the consumption cost, commission cost, vehicle maintenance cost, etc. without evidentiary documents as they are, and subsequently, did not submit materials on the said item from F.

In addition, when filing a final return on the tax base of global income reverting to year 2012, the Plaintiff prepared a certificate of bona fide return (Evidence No. 9) to the head of the tax office having jurisdiction over the head of the tax office to the effect that “The amount of income, such as the amount of income calculated according to the books and evidentiary documents kept and recorded by the E Institute and the inclusion of necessary expenses, was faithfully verified pursuant to Article 70

On March 20, 2015, the Director of the Busan Regional Tax Office had falsely appropriated KRW 303,00,000, such as consumption expenses, commission expenses, vehicle maintenance expenses, etc., which cannot be deemed to have been actually paid due to the absence of relevant evidence when the Plaintiff filed a global income tax return for the Plaintiff for the year 201 and 2012 with the Certified Tax Accountants Disciplinary Committee.