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1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The purport of the claim and appeal is the purport of the appeal.
Reasons
1. The reasoning of the judgment of the court of first instance concerning the instant case is as stated in the reasoning of the judgment of the court of first instance, except for the following additional determination as to the part added or emphasized by the plaintiffs in the trial, thereby citing it in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
(Other matters alleged by the plaintiffs in the trial are not significantly different from the contents alleged by the plaintiffs in the first instance court, and even if the evidence submitted in the first instance court and the first instance court are reviewed again, the fact-finding and the judgment of the first instance court that rejected such assertion are justifiable.
A. The gist of the Plaintiffs’ assertion 1) The Plaintiffs submitted the tax data returned and paid to the relevant agencies, such as the tax office. According to this, Plaintiff A had actual income of KRW 92,00,000 in the year 2015 and KRW 168,000 in the year 2016. Plaintiff B had actual income of KRW 50,000 in the year 2015, and KRW 125,957,780 in the year 2016. (2) The Plaintiff had direct trade with personal consumers in the year 2015, and KRW 115,40,686 in the year 2016.
B. According to Gap evidence Nos. 2-1 through 4, Gap evidence Nos. 8-1, 2, and 11-1 through 4, the plaintiff A filed a final return on the tax base of global income tax, etc. for the year 2015, and the total amount of income was KRW 92,00,000,000 on the plaintiff A's certificate of tax-exempt income amount for the year 2015. The amount of income for the year 2016 was the same as the above total amount of income, and the amount of income for the year 168,000,000, on the plaintiff B's certificate of tax-exempt income amount for the year 2015 was the amount of income for the year 50,00,000, and the amount of income for the year 2015 under the plaintiff B's certificate of tax-exempt income amount for the year 2016 was the final return on the tax base of global income tax for the year 2016.