1. The plaintiff's lawsuit against the defendant law firm H is dismissed.

2. The Plaintiff, Defendant Law Firm (with limited liability), D Accounting Corporation, etc.

1. Basic facts

A. A Co., Ltd. (hereinafter “A”) in the course of occurrence of the national tax refund claim

(2) The apartment sales business, etc. (hereinafter referred to as the “instant apartment”) shall be the apartment sales business, etc. (hereinafter referred to as the “instant apartment”) in Yongsan-gu, Yongsan-gu.

A) On August 2013, A filed a lawsuit seeking revocation of each of the above dispositions imposing corporate tax (hereinafter referred to as “related administrative cases”) by asserting that: (a) around August 2013, 2013, a corporate tax return was filed against the head of the regional tax office of the regional tax office, the disposal agency of the Seoul Administrative Court 2013Guhap21472; and (b) on February 13, 2012, a disposition imposing corporate tax on A for each business year of 2009 and 2010, the head of the regional tax office of the regional tax office of the regional tax office imposed corporate tax on A for the instant apartment buyers; (c) the delayed compensation liability that A owes to the instant apartment buyers; (d) the occupancy support payment obligation; and (e) the payment obligation due to the premium guarantee agreement; and (e) the scheduled cost for the construction project is partially omitted and thus,

(A) (No. 17 No. 3) However, from December 2013 to December 2014, 2014, nine financial institutions, including M, etc., which had a loan claim against A during the first instance trial of the relevant administrative case, had cancelled the sales contract with 1,281 household among the buyers of the instant apartment complex, where the balance was unpaid by subrogation of A in order to preserve the loan claim. Accordingly, on February 3, 2014, A filed a request for correction of corporate tax for the year 2008 to 2010 on the ground of the cancellation of the sales contract. On April 11, 2014, the head of the regional tax office rejected the request for correction on the ground that the cancellation date of the sales contract does not fall under the grounds for subsequent request for correction, but rather the cancellation date of the contract for profit and loss should be deemed the business year 2013 and 2014 (Evidence 4).

C. As seen in paragraph (1), as the bankruptcy was declared on August 27, 2014 for A, the Plaintiff appointed as a trustee in bankruptcy is related.