1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff, including the part resulting from the supplementary participation.

1. Details of the disposition;

A. From 1999, the Plaintiff, a certified tax accountant, was in charge of tax accounting, tax adjustment, etc. with respect to C who runs a personal business in the name of “B”. From around 2009, C and D were in charge of the business of tax adjustment, tax consultation, etc. with respect to C and D (hereinafter “D”).

B. As a result, the Central Tax Service conducted a tax investigation (hereinafter “instant tax investigation”) on the instant taxpayers during the period of investigation from May 20, 2014 to July 8, 2014 by setting the period from 2010 to 2012 (hereinafter “instant tax investigation”), it confirmed that “C has omitted taxing KRW 272,00,000 from global income tax by appropriating the amount of KRW 780,000,000,000 as necessary expenses not equipped with evidence at the time of filing a global income tax return for the year 2011 and 2012, and D has omitted corporate tax of KRW 149,00,000,000 from necessary expenses not equipped with evidence at the time of filing a tax return for the year 2011 and 2012.”

C. On February 10, 2015, the Intervenor joining the Defendant (hereinafter “ Intervenor”) requested the Chairperson of the Tax Accountants Disciplinary Committee to take disciplinary action against the Plaintiff based on the results of the instant tax investigation.

On June 23, 2015, the Defendant, following the resolution of the Certified Tax Accountants Disciplinary Committee, rendered a disciplinary action for the suspension of office nine months (hereinafter “instant disciplinary action”) against the Plaintiff on the grounds of the following disciplinary grounds (hereinafter “instant disciplinary grounds”).

The Plaintiff violated Article 12 (Duty of Good Faith) of the Certified Tax Accountant Act by following acts:

C's global income tax return for the year 2011 and 2012 included expenses incurred in proving the non-performance of fraudulent bookkeeping and adjusted the non-performance of tax due diligence, and confirmed the false certificate of non-performance of tax due to the 2011.

D's 2012 Corporate Tax Return for the 2012-2010s included expenses for non-performance of non-performance of non-performance of taxes.

E. On July 15, 2015, the Plaintiff is dissatisfied with the Central Administrative Appeals Commission.