2. The costs of lawsuit are assessed against the plaintiffs.

A. As an affiliate company of a lot board shopping company (hereinafter referred to as “Plaintiff lot shopping”) a company engaged in distribution business including sales stores, large-scale discount stores, and business pertaining to the establishment and operation of Schlages, and film-making business; and a company engaged in distribution business, etc. as an affiliate company of the same lot board group, which was engaged in distribution business, etc. as an affiliate company of the same lot board group, merged with the lot board Quaker Co., Ltd. on August 2, 2012; and on January 3, 2013.

(2) The Plaintiff Doldong Corporation (hereinafter “Plaintiff Doldong Corporation”) is a company that runs a distribution business, such as the department store business, without distinguishing it from before and after the merger for convenience.

B. 1) An affiliate company of a lot group, including the Plaintiffs, etc. entered into a contract for a business partnership with a lot card company and a lot panel, and the customer purchases goods or services from the company affiliated with the Plaintiffs and lot associations, etc., and then makes a settlement by a lot card or presents a membership card in the lot card, etc., the purchase price rate shall be set aside as points, and the customer may purchase goods or services from the above business store or exchange them with the company by using the points accumulated later. 2) In addition, when the customer purchases goods exceeding a certain amount, the Plaintiffs increase the pre-determined gift certificates and allow the customer to purchase the goods or services from the above business store by using gift certificates later.

C. The Plaintiffs reported and paid the value-added tax for a period of 1 to 2010, including the tax base, on the amount settled with points or merchandise coupons accumulated or increased through the previous transaction (hereinafter “first transaction”) in the course of the Plaintiffs’ purchase of goods at the Plaintiffs’ business stores (hereinafter “second transaction”).

From July 25, 2012 to January 25, 2013, the Plaintiffs are against the Defendants.