2. The plaintiffs.

A. The plaintiffs operate a gas station from February 10, 199 to D with the trade name of E gas station.

B. From January 2009 to December 201, 201, the Plaintiffs received each tax invoice (hereinafter “each of the instant tax invoices”) as indicated in attached Table 1 from the F Co., Ltd. and five companies (hereinafter “each of the instant transaction parties”) during the period of value-added tax, and subsequently deducted each of the said tax invoices from the output tax amount, and included it in the necessary expenses.

C. The director of the Central Regional Tax Office conducted an investigation of value-added tax on the plaintiffs, and confirmed that the plaintiffs received a false tax invoice from each business partner of the case, and notified the defendant thereof.

Therefore, the Defendant deemed that the amount of the tax invoice received from each business partner of the instant case was underreporting the tax base by unlawful means with respect to the portion that was deducted as the input tax amount. On September 17, 2012, the Defendant failed to deduct the relevant input tax amount from the output tax amount, and notified the Plaintiff A of the value-added tax for the first term of September 17, 2009, KRW 41,307,680, value-added tax for the second term of 2009, KRW 79,840,29, value-added tax for the second term of 2009, KRW 816,300, value-added tax for the first term of 2010, KRW 80, value-added tax for the second term of 20,388, and KRW 80,630, value-added tax for the second term of 201, KRW 55,800 for the second term of 20,213,294 each of the global income tax revenues accrued for 20.

E. On December 6, 2012, the head of the Gangnam District Tax Office having jurisdiction over the place of payment of the Plaintiff B’s income tax ( Address) also imposed on Plaintiff B the global income tax of KRW 4,472,180 for the year 2009, global income tax of KRW 6,340,100 for the year 201, and global income tax of KRW 4,583 for the year 201.