1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. Status 1 of the parties is limited to D Co., Ltd. (hereinafter “D”).

corporation established on May 7, 2013 for the purpose of selling sound and vibration exercise equipment and of conducting chain store recruitment business, and for the same year.

6. From March 2, 2015 to June 2, 2015, 86 total markets and 401 agencies were established across the country with the trade name “E”.

2) The Plaintiffs are personal entrepreneurs engaged in the business of selling medical appliances, etc. while operating a sales board that manages D’s agencies or two or more agencies. (B) Plaintiffs’ value-added tax reporting and payment 1) D sold sports equipment and medical appliances, such as sound vibration and F(s) (hereinafter “instant equipment”) to investors, and leased them to them.

Accordingly, D had installed the instant devices in its total board or agency and sold the use rights (sports equipment use cards) to general consumers to make profits. When entering into the sales and consignment management contract as above, D paid 80 to 90% of the purchase amount to investors in an equal profit for 12 months and paid the relevant devices to investors in an equal profit for 12 months. After the expiration of the period of termination, D as the repurchase cycle at 40 to 50% of the purchase amount.

2) D was operated in the form of a multi-level sales organization that sells the instant devices in order to sell the instant devices. A sales organization that sells the instant devices upon entrustment or lease to the general consumers and allows them to use the instant devices. 3) The Plaintiffs, as the sales manager or the head of the agency, were the second period (from January 1, 2017 to December 31, 2012) (from July 31, 2014).