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

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

1. Basic facts

A. 1 Status of the Parties C Co., Ltd. (hereinafter “Nonindicted Company”)

(2) On May 7, 2013, the purpose of the company is to sell sound vibration sports equipment and to conduct chain recruitment business. From June 3, 2013 to June 2, 2015, Nonparty Company established 86 total plates and 401 agencies across the country, such as Seoul, Gyeonggi, Busan, Gyeongnam, and Ulsan. 2) The Plaintiff was the Seoul Western area, and the Plaintiff was the Plaintiff’s general master director of the Seoul Maak-gu Seoul, who managed the Nonparty Company’s total markets and operated medical device sales business.

B. The Plaintiffs’ payment of value-added tax 1) Non-Party Company is a medical device for sports equipment (hereinafter “instant equipment”) such as sound vibration and home camera (ion cable) for investors.

(2) The non-party company: (a) sold the instant equipment and entrusted it to operate it by means of lease, etc.; (b) installed it in the general sales market or agency of the non-party company; and (c) sold the right to use the equipment to the general consumers to profit therefrom. At the time of entering into the above sales and consignment management contract, the non-party company paid 80-90% of the purchase price to investors in 12 months; and (c) upon the expiration of the period, the relevant equipment was redeemed at 40-50% of the purchase price. (b) The non-party company operated the multi-stage sales organization in which the sales commission was made by setting up the sales team or agency’s sales salesperson to sell the instant equipment and paid sales commission to the sales salesperson according to the sales performance, and the sales commission was made in the form of a multi-stage sales organization that takes advantage of the position of the sales supervisor (director of

In addition, the General Sales Board or the agency operated the right to use the instant devices entrusted or leased in the form of “member system” to sell the right to use the instant devices to general consumers and allow them to use the instant devices.

3 Plaintiffs from the first half of 2014.