1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. On July 1, 197, Plaintiff Partnership A (hereinafter “Plaintiff A”) obtained a comprehensive liquor wholesale business license from each Defendant on April 7, 1982 to sell all alcoholic beverages except general consignment and spirits (hereinafter “each of the instant licenses”).

B. On May 1, 2006, Plaintiff A received the correction of each license on March 21, 2006 on the grounds that the Defendant moved the sales outlet, etc., and the above license stated the following designation conditions:

I cancel the license in any of the following cases:

1. Where it violates the scope of business;

2. Where he/she has sold alcoholic beverages to a non-licensed dealer;

3. Where it is found that he has obtained a license by deceiving the fact satisfying the requirements for license; and

4. When he/she sells alcoholic beverages without a prior approval during the period of sales suspension.

5. Where he/she is punished or disposed of under the Punishment of Tax Evaders Act due to the sale, brokerage or disguised transaction of non-materials or alcoholic beverages, by the same new offense within one year from the date of such punishment or disposition;

6. Where the amount of sale or disguised transaction of non-data alcoholic beverages is 10/100 or more of the total sales amount of alcoholic beverages by value-added tax taxable period.

C. On July 1, 200, the Plaintiffs established and operated the collection and delivery center of alcoholic beverages on the land outside Ulsan-gun, Ulsan-gun, and two parcels, and thereafter, on January 4, 2008, upon the amendment of the Liquor Tax Act and relevant statutes, the said collection and delivery center was changed to the collection and delivery center of alcoholic beverages after obtaining approval from the Defendant.

After August 30, 2014, the Plaintiffs dismantled the collection and delivery center of the above alcoholic beverage joint stores.

From March 8, 2017 to June 8, 2017, the head of Busan Regional Tax Office tracking and investigating the distribution process of Plaintiff A’s alcoholic beverages during the taxable period from January 1, 2012 to December 31, 2014 (from January 1, 2012 to December 31, 2014), and the Plaintiff on June 26, 2017.