1. All of the plaintiffs' claims are dismissed.

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

1. Basic facts

A. On September 2012, the Defendant concluded a facility construction contract with D and E (hereinafter “instant construction contract”) on the ground B and C of Boan-si, Boan-si as a joint beneficiary, and individually named “D construction contract” and “E construction contract” (hereinafter “instant construction contract”).

B. As of September 1, 2012, E contract form between the plaintiffs and the defendant was prepared between the plaintiffs and the defendant with the defendant as the ordering person and the plaintiffs as joint beneficiaries of the above construction work, and the construction cost was KRW 500,000,000. There is no mentioning of value-added tax in the above contract.

C. In addition, as of November 2012, D construction contract of KRW 200,000 (excluding value-added tax) with the Defendant as the client and the Plaintiffs as the joint beneficiaries was written between the Plaintiffs and the Defendant.

Under the instant construction contract, the Defendants completed D and E construction, and the Defendant paid the Defendants totaling KRW 700,000,000 through several times from February 7, 2012 to May 29, 2014.

【Ground of recognition】 The fact that there is no dispute, Gap's evidence of subparagraphs 1 through 4, Gap's evidence of subparagraphs 1 through 4 (including Serial number), the whole purport of pleading

2. Determination as to the cause of claim

A. The Plaintiffs asserts that the value-added tax should be paid KRW 50,000,000 equivalent to 10% of the value-added tax equivalent to 500,000,000 of the construction price E, as the value-added tax is separate in addition to the construction price under the instant construction contract.

Article 31 of the Value-Added Tax Act provides that "if an entrepreneur supplies goods or services, the value-added tax calculated by applying the tax rate of 10% to the statutory value of supply shall be collected from the person who receives the goods or services."

However, the above provision is ultimately applicable to the final consumer by transferring in sequence the amount equivalent to the value-added tax collected from the business operator.