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 Korea Railroad Corporation is a public corporation established by the Korea Railroad Corporation on January 1, 2005 pursuant to the Korea Railroad Corporation Act, and the plaintiffs are those who retired while serving at the Korea Railroad Corporation.

B. From 2009 to 2013, the Korea Railroad Corporation paid monthly travel expenses of KRW 4 to 180,000 per month (hereinafter “monthly travel expenses”) to the Plaintiffs according to the Plaintiffs’ business contents and classes, as prescribed by the Regulations on Payment of Travel Expenses and Testing Allowances. Monthly travel expenses of this case are “wages of the nature of reimbursement of actual expenses prescribed by Presidential Decree” under subparagraph 3 (i) of Article 12 of the Income Tax Act, and did not withhold and pay labor income tax on monthly travel expenses of this case, deeming that they constitute non-taxable income.

C. The Defendants notified each of the monthly travel expenses of this case to the Plaintiffs, as stated in the attached Form “Items of Disposition on Taxation”, on the monthly travel expenses of this case, by deeming the monthly travel expenses of this case to be subject to taxation as wage and salary income, not wage of the nature of reimbursement of actual expenses.

(hereinafter “instant disposition.” Some of the Plaintiffs imposed penalty tax in addition to the principal tax of global income tax, but the penalty tax was revoked among the hearings of the Tax Tribunal as follows).

The Plaintiffs were dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal as stated in the “implementation of the procedure of a prior trial.”

The Tax Tribunal shall make a decision to dismiss the Plaintiffs’ petition for revocation of the disposition of imposition of additional tax on negligent tax and additional tax on negligent tax on the ground that “the above additional tax was not imposed at the beginning, or the disposition of imposition of additional tax was revoked ex officio during the deliberation of the appeal.” Of the Plaintiffs’ petition for adjudication, the part seeking revocation of the disposition of imposition of the principal tax on global income is paid monthly travel