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, as indicated in the table below, completed the pertinent business registration and newly constructed each multi-family housing (hereinafter “each of the instant housing”) and subsequently closed down the business.

1D Plaintiff A 100% of the Plaintiff A 100% of the construction business of Eunpyeong-gu Seoul Metropolitan Government and the sale of new house construction on March 1, 2013 (see December 31, 2013) - Plaintiff B 100% of Plaintiff B 1 and one parcel (ju H construction/ the sale of new house construction, etc.) 3D Plaintiff C50% of the Seoul Metropolitan Government, Gangnam-gu, Seoul, on June 1, 2014 (see June 24, 2015) 3D Plaintiff C50% of the sale of new house construction, etc. on May 24, 2013 (State ).

B. The Plaintiffs estimated the amount of income in 2013 and 2014 as simple expense rate, and filed a comprehensive income tax return as indicated below by applying the special tax reduction and exemption (hereinafter “instant reduction and exemption”) under Article 7(1)1(g) of the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 23, 2014; hereinafter the same shall apply) to small and medium enterprises operating construction business (hereinafter “construction business”). However, the head of the Seoul Regional Tax Office, from January 18, 2018 to April 22, 2018, notified the Defendant that “the Plaintiff cannot be deemed to have engaged in the construction business, so that the Plaintiff’s income should be excluded from the application of the instant reduction and exemption provisions, and that the income amount should be applied to the standard expense rate.”

Accordingly, on June 18, 2018, the Defendant issued a correction notice of global income tax (including additional tax; hereinafter the same shall apply) in 2013 and 2014 to the Plaintiffs as indicated in the “amount of Defendant’s correction” column as indicated below (hereinafter “each of the instant dispositions”).

The Plaintiffs’ returned amount of income (including additional tax) received from the Defendant for the year in which the reporter was declared: (a) the amount of income calculated on the basis of the Defendant’s correction (including the original amount of income; (b) the amount of income calculated on the basis of the Defendant’s correction (including the penalty tax); and (c) the amount of special tax reduced or exempted by 6,043, 100 13,208,6203,6203,6203,6207,958 Plaintiff B B 2014 2,842,842,50,000 216,030,000,600,411,400,12,82,280176,250,925 C 2014,476.