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 status of the parties 1) The D Co., Ltd. (hereinafter “Nonindicted Company”)

(2) On May 7, 2013, a company is established for the purpose of selling sound vibration exercise equipment and soliciting chain stores. From June 3, 2013 to June 2, 2015, the non-party company established 86 total plates and 401 agencies across the country, such as Seoul, Gyeonggi, Busan, Gyeongnam, and Ulsan. 2) The Plaintiffs are individuals engaged in the business of selling medical appliances, etc., while managing the total plates or agencies of the non-party company.

B. The Plaintiffs’ return and payment of value-added tax 1) Non-Party Company’s sports equipment and medical device (hereinafter “instant equipment”) for investors, such as sound vibration and home cameras (heating ion cable) (hereinafter “instant equipment”).

(2) The non-party company: (a) sold the instant equipment and entrusted it to operate it by means of lease, etc.; (b) installed it in the general sales market or agency of the non-party company; and (c) sold the right to use the equipment to the general consumers to profit therefrom. At the time of entering into the above sales and consignment management contract, the non-party company paid 80-90% of the purchase price to investors in 12 months; and (c) upon the expiration of the period, the relevant equipment was redeemed at 40-50% of the purchase price. (b) The non-party company operated the multi-stage sales organization in which the sales commission was made by setting up the sales team or agency’s sales salesperson to sell the instant equipment and paid sales commission to the sales salesperson according to the sales performance, and the sales commission was made in the form of a multi-stage sales organization that takes advantage of the position of the sales supervisor (director of

In addition, the General Sales Board or the agency operated the right to use the instant devices entrusted or leased in the form of “member system” to sell the right to use the instant devices to general consumers and allow them to use the instant devices.

3 Plaintiffs from the first half of 2014.