1. All of the plaintiffs' claims are dismissed.

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

1. Basic facts

A. Operational form of A Co., Ltd. 1) A (hereinafter “Nonindicted Company”)

(2) On May 7, 2013, the purpose of the company is to sell sound vibration exercise equipment and to operate a chain recruitment business, etc. The non-party company established 86 total plates and 401 agencies across the country, such as Seoul, Gyeonggi, Busan, Gyeongnam, and Ulsan. 2) The non-party company sold to investors sports equipment and medical appliances (hereinafter “instant equipment”) such as sound vibration, shots, shots, and home cameras (hereinafter “the instant equipment”) with the intention of selling them by leasing them after being entrusted by the investors. The non-party company installed the entrusted equipment in the total sales outlet or agency of the non-party company and sold them to the general consumers with the right to use (the exercise equipment card).

At the time of the conclusion of the above sale and consignment management contract, the non-party company paid 80-90% of the purchase price to investors in 12 months in equal profits, and after the expiration of the contract, the relevant equipment was redeemed from 40-50% of the purchase price.

3) In order to sell the instant devices, the Nonparty Company: (a) placed a sales salesperson belonging to the sales board or agency and paid sales allowances to the sales salesperson according to the sales performance; (b) operated in the multi-level sales organization with the position of the sales salesperson (director of the head of the team leader of the team team) upon the achievement of sales performance beyond a certain standard; and (c) operated in the form of a multi-level sales organization with the position of the sales salesperson upon the completion of the sales performance. In addition, the sales board or agency operated in the form of a “member system” with the right to use the instant devices

B. The non-party company that reported and paid the value-added tax on the non-party company shall impose value-added tax on the Defendant from January to January 2015 as indicated below.