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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. The plaintiffs are joint business operators operating an entertainment drinking house with the trade name of "K" from January 2004 to January 2008 in Seo-gu, Seo-gu, Gwangju (hereinafter "instant place of business"), and the period during which the plaintiffs operate the instant place of business is as follows.
The term of operation of the plaintiff Nos. 1 A from January 1, 2004 to October 2, 2006, to October 1, 2004, to October 3, 2006, to May 10, 2006, to January 1, 2004; from January 1, 2004 to January 4, 2008 to May 10, 2004 to May 10, 2006, E from January 1, 2004 to May 10, 2004 to May 10 to 6, 2004 to May 10, 2006, from May 10 to May 10, 2004 to May 7, 2006 to September 1, 2004 to 1 to 1 to 30, 2005 to 1 to 1 to 4, 2005.
From October 3, 2006 to January 1, 2008, the instant place of business operated the business jointly with Nonparty L 70% and Plaintiff C 30% shares. From January 1, 2008 to February 7, 2010, Nonparty L jointly operated the business with 70% shares and 30% shares.
C. Nonparty L, Plaintiff C, and Nonparty M jointly operated the instant workplace from around December 2006 to around 2009, reported value-added tax and special consumption tax for the pertinent workplace for the pertinent business year from around 2006 to 2008. Nonparty L, Plaintiff C, and the Special Consumption Tax Act (amended by Act No. 8829, Dec. 31, 2007) was amended to the Individual Consumption Tax Act, excluding the amount of 4,638,81,000 won paid to the employees of the instant workplace from the tax base.
Individual consumption tax shall be referred to as "individual consumption tax, regardless of whether it is before or after the amendment.
reported. D.
As a result of conducting a personal integration investigation with respect to Nonparty L and M (hereinafter “L, etc.”) from January 21, 2010 to February 19, 2010, the Defendant shall treat the amount of KRW 4,638,81,000 from the instant place of business as the service fee for the employees of the instant place of business during the period from January 21, 201 to February 2019, for the business year 2006 to 2008.