The State Tax Inspectorate conducted

The State Tax Inspectorate conducted an audit of the financial and economic activities of the enterprise. During the audit, an underestimation of the amount of profit received was revealed, which was the result of a counting error.
By order of the tax inspection, 41 thousand rubles were collected from the enterprise in an indisputable manner, amounting to the amount of understated profit and a fine in the same amount. Referring to the lack of intent in violation of the tax payment procedure, the company appealed to the arbitration court to return the amount written off by the inspection.
1. What decision can a court make?
2. Are sanctions applied to the company correctly?
3. Is the taxpayer exempted from liability for violation of tax legislation if this violation occurred due to negligence, inexperience, or a counting error of the relevant employees?