1. Defendant B tax accounting corporation: KRW 70,000,000, and 6% per annum from December 16, 2014 to September 23, 2015 to the Plaintiff.

The summary of the case is the case that Defendant tax accounting corporation seeks payment of additional tax, additional tax, and additional tax in relation to the reported amount of capital gains tax recognized as under-reported return and notified the increased amount of capital gains tax, along with the principal tax of capital gains tax recognized as under-reported as a result of the Plaintiff’s report and tax investigation on behalf of the Plaintiff, the Plaintiff is liable to compensate for the illegal person himself/herself (Defendant C) or the employer (Defendant tax accounting corporation) and to compensate for the performance of the service fee refund agreement by Defendant tax accounting corporation, the other party to the delegation contract, and the amount equivalent to additional tax, additional dues, and fees not collected (additional tax = 69,297,758 additional tax = 64,482,357 additional dues of KRW 64,482,357

In fact, on January 3, 2012, the Plaintiff entered into a tax delegation contract, sold the Yongsan-gu Seoul Metropolitan Government D Site and Ground Buildings owned by it to E.

On February 14, 2012, the Plaintiff entered into a tax delegation agreement with Defendant C’s representative certified tax accountant on the agent for reporting transfer income tax and the agent for tax investigation, and paid a total of KRW 100 million on February 14, 2012 and KRW 50 million on February 20, 2012.

The terms of the report agency and the special agreement of the tax investigation agency contract concerning the above tax delegation contract stipulated as follows:

1. With respect to the taxes (free payment, non-declaration, etc.) collected on account of a case that is not subject to non-taxation on one house per household, the Plaintiff is not obliged to impose any liability on the Defendant tax accounting corporation.

2. If the Defendant Tax Accounting Corporation fails to fulfill its obligations under the contract of tax declaration and vicarious investigation, the full amount of the remuneration (fee) shall be refunded to the Plaintiff.

3. A tax return on this contract shall be filed at the request of the plaintiff.

The defendant tax accounting corporation reported the tax base of capital gains tax of KRW 111,364,215 with the tax base of KRW 355,985,462.

The Seodaemun-gu shall be exempt from one house for one household.