1. The plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. The Plaintiff A registered the business of the Housing Construction and Sales Business, etc. independently as follows, and the Plaintiffs registered the business of the Housing Construction and Sales Business, etc. as joint (50%, respectively) as follows:

On December 31, 2012, Plaintiff A C, the business operator of which is the date of business registration that is the date of business opening the business, and December 31, 2012, the continuous business operator D, August 5, 2013 of the Housing and Sales Act, August 5, 2013, on June 5, 2013, the Plaintiffs E, June 5, 2013 of the Housing and Sales Business Act, on June 5, 2013, June 2013, 2013, the F sale agent business of the Plaintiffs on December 5, 2013, 2014, the Housing and Sales Business Act of G on January 20, 2014.

Plaintiff

On May 31, 2013, A filed a global income tax return with the global income amount of KRW 6 million (6 million (6 million x 87.6%) at KRW 74,000 [the amount of income - the necessary expenses under the simple expense rate (6 million x 6 million x 87.6%) by deducting the necessary expenses applying the simple expense rate from the amount of income when filing the global income return for the year 2012.

(The amount of tax payable due to income deduction shall be zero won).

On June 2, 2014, when filing a comprehensive income tax on June 2, 2013, the Plaintiffs asserted that the amount of KRW 3 million (hereinafter referred to as “F revenue”) of F of the sales agent chain arose, and deducted necessary expenses applying simple expense rate from the revenue amount, and filed a return on global income amount of KRW 473,182 [income amount of KRW 1,363,636 (income amount of KRW 1,363 x 1/2 x 10/11)] - necessary expenses under simple expense expense rate of KRW 890,454 ( KRW 1,363,636 x 65.3%).

(The amount of tax payable due to income deduction shall be zero won).

Plaintiff

A built a main complex building (I) in the name of Bupyeong-gu Incheon Metropolitan Government H in 2014 under the name of the Housing Construction and Sales Business Operator D, and sold 4.24.6.5 billion won. A newly built a residential officetel (K) in the name of Bupyeong-gu Incheon Metropolitan City, Bupyeong-gu, Incheon, and sold 6.279 billion won.

The plaintiffs are the plaintiffs in 2014.