1. The plaintiffs' claims against the defendants are all dismissed.

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

1. Details of the disposition;

A. The Plaintiffs are joint business operators (each 1/4 shares) with two business registrations under the trade name of “E” as listed below:

(hereinafter referred to as "E1", "E2". The (business registration number) representative, the main business name of the representative / the main business opening date of the business opening 1 E (F) Plaintiffs’ construction/residential buildings development and supply of residential buildings on August 5, 2015, Gangseo-gu Seoul Metropolitan Government on December 8, 2017, G2 E (H) Plaintiffs’ construction/Doing, indoor decoration, interior decoration, interior decoration, and interior works on December 15, 2015, Gangseo-gu Seoul Metropolitan Government I on April 1, 2016.

B. The Plaintiffs reported the details of supply of KRW 5 million, KRW 1,300,000,000,000 for the lease of part of an existing building (hereinafter “existing building”) at the location of E1, and KRW 4 million for the interior works of E2, in relation to the value-added tax on February 2015.

C. On September 14, 2015, the Plaintiffs removed the existing building and commenced one building (a city-type residential house with a total floor area of 1,361.65 square meters on the ground; hereinafter “instant building”) on the ground above, and obtained approval for use on June 17, 2016, and sold each household and facility in lots (hereinafter “instant project”) (hereinafter “instant project”), and closed on December 8, 2017.

With respect to the amount equivalent to the share of KRW 4.36.5 million of the sales revenue of the instant building accrued in May 31, 2017, the Plaintiffs reported and paid the global income tax as estimated income subject to simplified expense rate, on the premise that the total amount of revenue during the immediately preceding taxable period is a continuing business operator who falls short of the standard income amount under Article 143(4)2 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 27829, Feb. 3, 2017; hereinafter the same shall apply).

E. From April 18, 2018 to June 12, 2018, the director of the Seoul Regional Tax Office has conducted a personal consolidated investigation with respect to the Plaintiffs. The amount of income is false. The Plaintiffs are new entrepreneurs in 2016 at standard expense rate that is not a simple expense rate.