1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. The Plaintiffs’ status 1) Plaintiff A Co., Ltd. (hereinafter “Plaintiff A”).

A) On May 16, 199, a franchisee, who entered into a franchise agreement with Plaintiff A, is a franchisor that runs a franchise business in the mutual name of “B (B).” 2) The two types of franchisees are classified. A franchisee owns or rents a store, and operates convenience stores by leasing equipment, office fixtures, and interior and outside facilities, etc. from Plaintiff A without compensation. A franchisee has a full franchise store (hereinafter referred to as “Alin franchise store,” and a franchisee of Alin franchise store owned or leased the store and leased equipment, office fixtures, and inside and outside facilities, etc. to the franchisee without compensation, to entrust the operation of the convenience store (hereinafter referred to as “Blin franchise store,” and Blin franchise store’s franchisees are referred to as “Blin franchisee”).

Plaintiff

The rest of the Plaintiffs except A (hereinafter referred to as “BS”) are franchisees.

B. On July 22, 2013, the assessment disposition of value-added tax for the first and second half of the year 2008 against the plaintiffs was issued to the plaintiff A on July 22, 2013. ① The amount equivalent to KRW 937,121,224 to the minimum security support subsidy for ATT member stores was omitted from sales by offsetting the costs of maintaining store facilities and the cost of maintaining electronic data, which the plaintiff A shall pay to A, and the tax base is added thereto. ② The amount equivalent to KRW 2,971,326,966, which is 50% of the electricity fee paid by A and BT member stores to the Korea Electric Power Corporation on behalf of the plaintiff A and BT member stores, was omitted from sales amounting to KRW 2,971,326,966, which is 50% of the electricity fee used in AT member stores: the plaintiff issued sales tax invoices to A member stores and paid the value-added tax by the defendant