1. All of the plaintiffs' claims are dismissed.

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

1. Basic facts

A. As a veterinarian, Plaintiff A and B jointly operated the “I veterinary hospital” (hereinafter “the instant veterinary hospital”) located H in Young-si District H as a veterinarian.

Plaintiff

C is the mother of Plaintiff A, and Plaintiff D is the mother of Plaintiff B.

2) Defendant F entered into a delegation contract with Plaintiff A, B, and the instant veterinary hospital from around April 2012 to November 2016 as a tax agent for a certified public accountant, and Defendant E, as a tax accountant, entered into a delegation contract with the Plaintiff from around December 2016 to April 2019 with respect to the vicarious bookkeeping and the proxy filing of reports (hereinafter “instant delegation contract”), and performed the vicarious bookkeeping and the proxy filing of reports.

Defendant G performed the above duties as an employee during the above period.

B. A Subsequent verification and revised declaration on the instant veterinary hospital (1) around 2014, the taxation office conducted a post-verification on the instant veterinary hospital, and Plaintiff A and B filed a revised declaration on the income tax of the Plaintiff A and B in 2013.

With respect to the portion of the total income tax assessment standard and tax amount less than actual, Plaintiff A additionally paid KRW 1,678,764, and KRW 798,251, total of KRW 2,47,015, and Plaintiff B paid KRW 1,992,864, total of KRW 84,078, total of KRW 2,836,942, respectively.

2) A taxation office conducted an ex post facto verification of the instant veterinary hospital around 2016.

Accordingly, Plaintiff A and B filed a revised return on value-added tax in 2015, and additionally paid KRW 6,089,048, penalty tax of KRW 1,439,173, total amount of KRW 7,528,221, and KRW 6,43,449, penalty tax of KRW 914,192, total amount of KRW 7,347,641 for the second term value-added tax in 2015, respectively.

(c)

1) Defendant F reported the general income tax for Plaintiff A and B in 2015 through 2017 and the instant veterinary hospital in 2015 and 1 January 2016.