1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. From August 25, 2008 to August 10, 2012, the Plaintiffs are joint entrepreneurs running an entertainment drinking house with the trade name of “F” located in Seongbuk-gu, Sungwon-si (hereinafter “instant workplace”).

B. The Plaintiffs reported value-added tax and individual consumption tax for the business year of 2008 or 2012 at the instant place of business, and reported the service charges of KRW 3,215,798,662, excluding value-added tax and individual consumption tax, from the tax base.

C. The director of Busan Regional Tax Office, after conducting a consolidated investigation with a personal entrepreneur against the plaintiffs, deemed that service fees paid to thewegs of entertainment tavern constitutes performance-based remuneration, and each service fee reported by the plaintiffs should be included in the tax base such as value-added tax.

On November 1, 2012, the Defendant determined and notified the Plaintiffs of the following sales and service charges according to the results of the investigation, and determined and notified the value-added tax and the individual consumption tax as stated in attached Form 1 “the details of taxation disposition”.

(hereinafter “instant disposition”) e.

The Plaintiffs appealed against the instant disposition and filed an appeal with the Tax Tribunal on June 5, 2013, following an objection on February 8, 2013. On this issue, the Tax Tribunal dismissed the said appeal on September 18, 2014.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 4, Eul evidence 1 to 3 (including each number; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiffs asserted that the service charges amounting to 20% of the sales revenue are separately stated in credit card sales slip, etc. from customers, and received the payment every day, and paid the service charges in cash to water every day, and the recipient of the service charges prepared and confirmed the fact of direct receipt by the service charges.