1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. As indicated below, Plaintiff C and the remaining Plaintiffs opened six real estate brokerage businesses in each name of Plaintiff E, D, G, B, F, and A (hereinafter collectively referred to as “each business establishment of this case”) and agreed to distribute profits to Plaintiff C and each business owner by each business establishment to 50:50, while operating each brokerage office, and accordingly, filed a return on value-added tax and comprehensive income tax related to each business establishment under the relevant Plaintiff’s name.

1 H H on April 28, 2004, in the name of the business operator, who is the opening date of the business title, 1 H on April 28, 2004, J real estate in Gangseo-gu Seoul, Gangseo-gu, Seoul, K 3 J real estate on September 29, 2009, G 4 L real estate G on August 30, 201, Gangseo-gu, Gangseo-gu, Gangseo-gu, Seoul, Gangseo-gu, Gangseo-gu, Seoul on May 18, 201, M 5 N real estate B5 N real estate on May 18, 201, 205 F6 P of Gangseo-gu, Gangseo-gu, Seoul on July 21, 2006.

B. The Defendants confirmed that the Plaintiffs under-reported the total amount of KRW 3,792,861,874 (hereinafter “instant brokerage commission”) of real estate brokerage commission when they reported the value-added tax from the first to the second half of 2008 and the global income tax from the 2008 to the 2011 (hereinafter “instant brokerage commission”). On July 3, 2013, the Defendants made ex officio registration with Plaintiff C as an joint business proprietor, and on the other hand, notified the Plaintiffs of the rectification of global income tax and value-added tax (hereinafter “instant disposition”).

C. The Defendants, while rendering the above disposition, deemed the Plaintiffs underreporting the tax base by improper means, imposed an unfair underreporting penalty, and imposed an additional tax on the Plaintiff C’s failure to register as joint business operators of each of the instant workplaces on the ground that the Plaintiff C did not register as joint business

Among the dispositions against the plaintiffs, the penalty taxes for unfair underreporting related to each business place of this case and the penalty taxes for insincerey registration of joint business place are as stated in the corresponding part of attached Table 1 and 2, and the "the imposition of penalty taxes for unlawful underreporting" and "the imposition of penalty taxes for unlawful underreporting" are covered by each additional tax imposition disposition.