The plaintiffs' appeal is dismissed.

The costs of appeal are assessed against the plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. Facts of recognition;

A. The plaintiff A is the deceased's spouse, the plaintiff B, C, and D of the net F (hereinafter "the deceased"), and the defendant operates an educational service business under the trade name of "G" as a company established for the purpose of publishing books, etc.

B. On October 20, 2008, the Deceased opened and operated an entrustment contract with the Defendant to the effect that “G” was established between the Defendant and the members entrusted by the Defendant, received membership fees designated by the Defendant, and received fees pursuant to the fee payment rules set by the Defendant (hereinafter “instant entrustment contract”). From around that time, the Deceased opened and operated the public book room (hereinafter “instant public book room”).

C. The Deceased died on October 3, 2009, and the Plaintiff operated the instant public book room on behalf of the Deceased from around that time to December 3, 2009.

Of the instant consignment contract, the contents relating to the instant case are as follows.

Article 1 [Contents of Entrustment Contract] 'B' (hereinafter the same shall apply) shall be managed by the members of the 'A' (referring to the defendant; hereinafter the same shall apply) in accordance with the Membership Management Regulations prescribed by the 'A', and newly recruited members, collect the amount of membership fees designated by the 'A', and the 'A' shall be paid to the 'B' in the aggregate of sales of goods and member management fees in accordance with the fee payment regulations set by the 'A'.

At this time, the tax applicable to "B" shall be treated as business income, and "B" shall be paid after deducting the tax from the fee to be paid to "B".

Article 5 (Collection of Membership Fees) "B" shall pay the members' monthly membership fees in advance by the end of the following month and deposit them to "A".

A shall deduct the unpaid membership fees of “B” in violation of the obligation to receive membership fees under Article 5 (1) from the monthly management fees of “B”.

Article 6 [Management of Characters to Performance of Responsibilities] The term “B” is a member entrusted by “A”.