1. The Defendant’s KRW 496,497,734 as well as 5% per annum from June 28, 2017 to November 28, 2017 to the Plaintiff.

1. Basic facts

A. The related Plaintiff of the parties runs the construction and real estate sales business under the trade name “D” in the area of Suwon-si, Suwon-si, the fourth floor of the C building 407, and the Defendant operates the tax accountant office under the trade name “BB Tax Accounting Office” in the Dong-gu, Ansan-si.

B. 1) The Defendant filed a final return on the tax base of global income tax for the year 2012 on behalf of the Plaintiff, and filed a final return on the tax base of global income tax for the year 2012, with the Plaintiff as KRW 3,087,307,554. After November 20, 2014, the Defendant filed a revised return on the final return on the tax base of global income tax for the year 2012. After which the Defendant filed a revised return on the final return on the tax base of global income tax for the year 2012. The Plaintiff was subject to penalty tax of KRW 124,892,964, total of KRW 67,631,569, KRW 569, and KRW 57,261,395.

C. 1) Additional tax, etc. imposed on the provisional return on land, etc.: (a) the Plaintiff started construction of a newly built C building at Suwon-si from October 201 to July 2015; and (b) sold it from October 2012 to May 2015; (c) accordingly, the Plaintiff became a person obligated to pay the provisional return on land, etc. under Article 69 of the Income Tax Act. Accordingly, the Plaintiff was obligated to report to the head of the tax office having jurisdiction over the place of tax payment by the date two months elapse from the last day of the month in which the sales date belongs, whenever selling the relevant C building from October 2012 to December 2015; (b) the Defendant failed to submit the Plaintiff’s “the provisional return on land, etc. provisional return”; (c) from the director of the tax office remaining on April 13, 2017 to the date of the provisional return on land, including profit margin accrued in the year 2012 to March 36, 2018, 2016>