1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. From July 27, 1999, the Plaintiffs, as married couple, registered their business on the 2nd floor of the building of reinforced concrete structure C, the 2nd floor of the 1st floor, the 67.72 square meters, and the 2nd floor 49.09 square meters (hereinafter “instant building”) and jointly run the real estate leasing business (the ratio: Plaintiff A: 90%, and Plaintiff B 10%).

B. On August 27, 2006, Plaintiff A’s father network D, representing the Plaintiffs, concluded a contract with Nonparty E to lease the instant building by setting the lease period from December 27, 2006 to December 26, 2008 (hereinafter “instant lease contract”).

C. The network D and E, a lessee, who represented the Plaintiffs, concluded and renewed the instant lease agreement, and drafted each lease agreement with the following contents:

The monthly rent payment date of the lease deposit for the term of the contract date from August 27, 2006 to December 26, 2008 from December 27, 2006 to December 26, 2008, KRW 3,500,000 on June 27, 2011 to June 27, 2011, from June 27, 2011 to June 26, 2012: KRW 5,000,000 on June 27, 2012 to June 26, 2012; KRW 5,000,000 on December 27, 2012 to December 27, 2012 to December 26, 20,000 to December 27, 207; KRW 00,000,000; and

D. The network D died on January 2015.

On May 2015, the Plaintiffs filed a lawsuit against E seeking delivery, etc. of the instant building, and the fact that the lease deposit of the instant building was KRW 150,00,00 in this litigation procedure (Seoul District Court Decision 2015Da17675, Daegu District Court Decision 2016Na7058, Supreme Court Decision 2017Da16358, hereinafter collectively referred to as the “instant humanitarian lawsuit”).

E. From September 1, 2017 to October 20, 2017, the director of the tax office having jurisdiction over the instant building conducted an investigation on the Plaintiffs’ import from January 1, 2007 to December 31, 2012 relating to the instant building, and determined that the actual lease deposit amount of the instant building was KRW 150,000,00 and the actual monthly rent was KRW 9,40,000 during the said period.

F. On January 8, 2018, the Defendants are the lease deposit and value-added tax base, which serve as the global income tax and value-added tax base.