1. The plaintiff (appointed party)'s claim is all dismissed.

2. The costs of lawsuit shall be borne by the plaintiff (appointed party).

1. Details of the disposition;

A. The status of the Plaintiff (Appointed Party) and the Appointed Party B, C (hereinafter referred to as “Plaintiff 1”, “Plaintiff 2”, and “Plaintiff 3”, collectively referred to as “Plaintiffs”) are the entrepreneurs who engage in the business of filling and selling liquefied petroleum gas for vehicle fuel.

B. The director of the Gwangju Regional Tax Office’s investigation against the plaintiffs and the defendant from November 1, 2012 to November 20, 2012, the director of the Gwangju Regional Tax Office notified the plaintiffs of the results of the investigation into the plaintiffs and the results of the investigation into the "inspection into tracking the process of illegal distribution of fake petroleum products" with the plaintiffs, the plaintiff 1 was from March 1, 2010 to August 2012; the plaintiff 2 was from January 1 to December 2010 to the plaintiff 2, 2010; the plaintiff 3 confirmed that the act of manufacturing and wholesale of liquefied petroleum gas (the plaintiff 1 et al., the plaintiff 1 et al., the E1, and the plaintiff 3 et al.) ordered to the E. E. 1, and the plaintiff 1 et al., the plaintiff 2 was transferred to the new energy tank and the new energy tank (the plaintiff 2 et al., the plaintiff 1 et al., the new energy tank and the new energy tank.

C. The Defendant imposed individual consumption tax and education tax on the Plaintiffs on July 11, 2013, respectively, KRW 128,308,858, and KRW 34,022,196, and KRW 34,022,196, and Plaintiff 3, including individual consumption tax and education tax reverted from March 1, 2010 to August 201, 2012 (hereinafter “individual consumption tax, etc.”) respectively.