1. All of the plaintiffs' claims for cancellation of business registration are dismissed.

2. The defendant shall attach attached Form to the plaintiffs.

The Plaintiffs each own 1/2 shares of the buildings listed in the separate sheet (hereinafter referred to as “instant building”).

On October 27, 2015, the Plaintiffs leased the instant building to the Defendant with a deposit of KRW 20 million, monthly rent of KRW 800,000,000 from October 27, 2015 to June 26, 2019 (hereinafter “the instant lease”), and the said building was handed over to the Defendant on the same day.

Since then, the Plaintiffs and the Defendant extended the term of the instant lease to July 31, 2019.

On the other hand, the defendant shall use the building of this case to the place of business: E,00,000 E: The defendant and the registration number: D (hereinafter referred to as the "business registration of this case") and currently operate the "E convenience store" in the above building.

[Based on recognition] The facts without dispute, Gap evidence Nos. 1-3 (including branch numbers), and the purport of the whole pleadings, the plaintiffs' ex officio decision as to the application for cancellation of business registration among the lawsuits filed by the plaintiffs, shall be examined as to the legitimacy of this part.

A business registration is made in accordance with Article 8 (1) of the Value-Added Tax Act, which provides that "any person who newly starts a business shall register with the head of the tax office having jurisdiction over the place of business within 20 days from the date of commencing the business at each place of business, along with certain documents," or Article 168 of the Income Tax Act which applies mutatis mutandis, and the legislative purpose of such business registration is to allow the tax office

This is a simple report of business, which is established by the business operator by submitting a business registration application under the jurisdiction of the head of the competent tax office, and the issuance of the business registration certificate is merely an act of issuing a certificate verifying such registration, and according to Article 8 (7) of the Value-Added Tax Act, the business operator closes down