1. All of the plaintiffs' claims are dismissed.

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

1. The Defendants: (a) deemed that there was an omission of the Plaintiffs’ revenue amount, etc., operating the sexually outdoor department; and (b) imposed global income tax (including additional tax) on the Plaintiffs as shown in the attached

(hereinafter “each disposition of this case”). [Grounds for recognition] The fact that there is no dispute, entry of Gap evidence Nos. 1 through 6 (including paper numbers, hereinafter the same shall apply), the purport of the whole pleadings.

2. The Plaintiffs asserts that the instant disposition was lawful, without considering necessary expenses during the pertinent taxable period.

When a tax assessment is made on the omitted income, unless there is any evidence that there was a separate expense corresponding to the omitted income, the total amount of the income shall be added to the income amount, and the expenses corresponding to the omitted income have been returned or omitted, a taxpayer who seeks a separate deduction shall assert and prove it.

(See Supreme Court Decision 2006Du9535 Decided January 31, 2008). In order for a taxpayer to seek a deduction of the expenses corresponding to the omitted income, the expenditure of the expenses is related to his/her duties, and the details of the expenses are not reflected in the account book, etc. or have not been deducted due to omission of report.

However, according to the evidence evidence Nos. 6 and Nos. 1 through 3, the plaintiffs filed a report on KRW 4,621,480,972 (Welfare expenses 31,089,943), and KRW 8,464,796,763 (Welfare expenses 123,385,59) for 2013 as necessary expenses at the time of filing a report on global income tax. ② The director of the Seoul Regional Tax Office, after conducting a tax investigation on the plaintiffs from July 16, 2014 to October 11, 2014, notified the defendants of the omission of the revenue amount after deducting relevant necessary expenses from the omission in filing a report on global income tax, ③ the plaintiffs notified the defendants of the omission of the revenue amount after deducting the relevant necessary expenses from the aggregate labor expenses in the above tax investigation.