1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. The Korea Railroad Corporation is a public corporation established by the Korea Railroad Corporation on January 1, 2005 pursuant to the Korea Railroad Corporation Act, and the plaintiffs are those who retired while serving at the Korea Railroad Corporation.

B. From 2009 to 2013, the Korea Railroad Corporation paid monthly travel expenses of KRW 4 to 180,000 per month (hereinafter “monthly travel expenses”) to the Plaintiffs according to the Plaintiffs’ business contents and classes, as prescribed by the Regulations on Payment of Travel Expenses and Testing Allowances. Monthly travel expenses of this case are “wages of the nature of reimbursement of actual expenses prescribed by Presidential Decree” under subparagraph 3 (i) of Article 12 of the Income Tax Act, and did not withhold and pay labor income tax on monthly travel expenses of this case, deeming that they constitute non-taxable income.

C. The Defendants, as indicated in the attached disposition No. 2, notified the Plaintiffs of the comprehensive income tax on monthly travel expenses of this case, on the monthly travel expenses of this case, which were paid differently according to their duties, not on reimbursement of actual expenses, as well as on the monthly travel expenses of this case.

(hereinafter “instant disposition”) D.

In response to the instant disposition, the Plaintiffs filed a request for adjudication with the Director of the Tax Tribunal as stated in the procedures for the performance of the procedures for the preceding trial, but the Director of the Tax Tribunal dismissed the part of the request for revocation of the disposition of the additional tax on negligent return and the additional tax on negligent payment among the above requests for adjudication on the grounds that “no disposition of the additional tax on negligent return and the additional tax on negligent payment” exists, and dismissed the remaining requests by the Plaintiffs on the grounds that “the monthly travel expenses of this case constitute

[Reasons for Recognition] The facts without dispute, Gap evidence 1-1 through 240, Gap evidence 2-1 through 6, Gap evidence 4, and the purport of the whole pleadings.