1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. The Plaintiffs were those who operated the instant club (hereinafter “E”) with the trade name “E” in the Northern-gu, Northern-si, and Plaintiff A independently operated the instant club from September 16, 2009 to June 19, 2010. Plaintiff B and C jointly operated the instant club from June 20, 2010 to July 14, 2012.

B. From October 23, 2013 to November 29, 2013, the head of the tax office confirmed the omission in filing a return of revenue amounting to KRW 486,00,000 in sales of the instant club from February 16, 2010 to July 14, 2012, the head of the tax office confirmed the omission in filing a return of revenue amounting to KRW 2,412,00,000, in spite of deposit of KRW 2,412,000 in the instant club with the Plaintiff’s personal business entity’s consolidated investigation (non-scheduled) with the Plaintiff. Among them, the head of the tax office confirmed the omission in filing a return of revenue amounting to KRW 486,00,000,000 in the instant club, such as the bareboat, actually paid from the instant club, as necessary expenses.

Accordingly, on December 9, 2013, the Defendants issued each taxation disposition as indicated in the separate sheet (hereinafter “instant disposition”) against the Plaintiffs on the 10th of the same month.

C. The Plaintiffs appealed and filed an appeal on July 16, 2014, but received a decision of dismissal from the Tax Tribunal on May 7, 2015.

【Ground of recognition】 The fact that there has been no dispute, Gap Nos. 1, 5, 7 (including paper numbers; hereinafter the same shall apply), Eul evidence No. 1, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) The instant two accounts are merely the accounts that managed the deposits, etc. of employees of the instant club, and even though the cash sales of the instant club was not deposited, the instant disposition that the Defendant recognized the money deposited into the said account as the cash sales of the instant club (i.e., the instant disposition that was unlawful). If the money deposited into the instant two accounts is deemed as the cash sales of the instant club, then if it is deemed that the money deposited into the instant two accounts is deemed as the cash sales of the instant club, the said account.