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 are corporations engaged in trucking transport business and freight forwarding business after obtaining permission under the Trucking Transport Business Act (hereinafter “ Trucking Transport Business Act”).

B. As a result of the investigation of corporate tax for the business year from May 28, 2014 to October 7, 2014 with respect to the Plaintiffs, the head of the Dong Daegu Tax Office: (a) confirmed that the Plaintiffs failed to sell KRW 465 million, which was not paid by the Plaintiff; (b) corrected the tax base of value-added tax to include the said omitted amount in corporate tax; (c) confirmed the fact that the Plaintiffs transferred the rights formed on the truck number plate for business use and omitted the report; and (d) confirmed the fact that the Plaintiffs failed to report, and corrected the tax base of value-added tax for KRW 185 million in transfer value; (d) corrected the tax base of value-added tax for KRW 185 million in transfer value to corporate tax; and (e) notified the remaining Defendants of the results of the investigation as the bonus for the representative director.

C. On December 1, 2014, the Defendants issued a notice of correction and notification of bonus disposition based on the details of notice of change in the amount of income, each of the principal tax and additional taxes, the principal tax and additional tax as stated in the attached Table 1, as stated in the attached Table 1 list.

(hereinafter “instant disposition”) D.

The Plaintiffs appealed and filed an appeal on July 14, 2015, but received a decision of dismissal from the Tax Tribunal on December 3, 2015.

【Ground of recognition】 The fact that there has been no dispute, Gap evidence 1 (including paper numbers; hereinafter the same shall apply), Eul evidence 1 through 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiffs' assertion 1 is practically impossible to receive relief from the bad debt tax deduction system under the Value-Added Tax Act with respect to the unclaimed fees that the plaintiffs claimed from the unclaimed borrowers, and the branch company does not issue a tax invoice for the unclaimed fees.