1. The plaintiffs' claims against the defendant are dismissed.

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

1. Basic facts

A. Plaintiffs A, B, C, D, E, F, and L jointly run the N located in the Seo-gu, Gwangju (hereinafter “instant workplace”) between January 1, 2004 to October 3, 2006, and Plaintiff G, H, I, J, and K jointly run the instant workplace from September 10, 2004 to May 10, 206. The inheritors of Nonparty O (Death on May 201, 201) who jointly operated the instant workplace.

(hereinafter referred to as the "Plaintiffs", including the plaintiffs except for the deceased's successors, and the networkO, and in relation to legal arguments, the plaintiffs, including the deceased's successors, are referred to as the "Plaintiffs". (b)

(1) During the period of the instant taxation disposition (1) from October 3, 2006 to January 1, 2008, P had 70% shares and Q Q had 30% shares, and jointly operated the instant workplace. From January 1, 2008 to February 7, 2010, P had 70% shares and 30% shares, and R jointly operated the instant workplace.

(2) P, Q, and R (hereinafter “P, etc.”) jointly operate the instant workplace as above. The Value-Added Tax and the Special Consumption Tax Act for the pertinent workplace was amended by Act No. 8829 on December 31, 2007 as the Value-Added Tax and the Special Consumption Tax Act for the pertinent business year from 2006 to 2008, and its name was changed to the Individual Consumption Tax Act.

Individual consumption tax shall be referred to as "individual consumption tax, regardless of whether it is before or after the amendment.

When filing a report, 4,638,81,00 won was excluded from the tax base, and the value-added tax and the individual consumption tax were reported.

(3) As a result of conducting a tax investigation for the business year 206 through 2008 of the instant place of business in 2010 (hereinafter “instant tax investigation”), the Defendant confirmed that P, etc. dealt with the amount of KRW 4,638,81,00 from the amount of income generated in the instant place of business in 2006 to 2008 as service fees and omitted the amount from the amount of income and filed a report thereon. At that time, the Defendant confirmed that P, etc. filed a tax investigation for the business year 2006 to 2008 with the amount of income.