1. The plaintiffs' claims against the defendants are all dismissed.

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

1. Basic facts

A. The plaintiffs are those retired while serving in the Korea Railroad Corporation.

B. The Korea Railroad Corporation (1) paid travel expenses of this case) from 2009 to 2013 to 4-180,000 won as monthly travel expenses (hereinafter “instant travel expenses”) to the Plaintiffs who frequently commute to work in accordance with the Regulations on Travel Expenses and Examination Allowances from 2009 to 2013.

(A) The Korea Railroad Corporation paid (Evidence No. 4) 2) The labor income tax was not withheld on the travel expenses of this case on the ground that the travel expenses of this case constituted non-taxable income under subparagraph 3 (i) of Article 12 of the Income Tax Act (wages in the nature of reimbursement of actual expenses prescribed by Presidential Decree).

C. The Defendants, as to the instant disposition, determined that the instant travel expense was not salary of the nature of reimbursement for actual expenses, but wage paid differently depending on duties, and was subject to taxation.

Accordingly, the Defendants imposed comprehensive income tax on the travel expenses of this case as shown in the attached Table 2.

(hereinafter “instant disposition”) (Evidence A No. 1) D.

The Plaintiffs filed the instant suit to the Tax Tribunal for the implementation of the procedure of the preceding trial and the instant lawsuit filed a request for an inquiry on the instant disposition to the Tax Tribunal on the date stated in the attached Form 3’s written request

However, the Tax Tribunal rendered a decision to dismiss the plaintiffs' claims on the date stated in the "decision to dismiss the plaintiffs' claims" column in attached Form 3.

(A) The Plaintiffs filed the instant lawsuit on December 21, 2015, which was within the filing period of the instant lawsuit.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, and 4, the purport of the whole pleadings

2. The Plaintiffs’ assertion of the instant travel expense constitutes reimbursement of the nature of reimbursement for actual expenses, which is generally deemed necessary for the Plaintiffs to perform their duties.

Therefore, it is unlawful that the Defendants rendered the instant disposition by deeming the instant travel expenses constituted taxable income.

3. It shall be as shown in the Appendix 4 of relevant Acts and subordinate statutes;

4...