1. The plaintiffs' part of the attached amount decreased among the plaintiffs' lawsuits of this case is dismissed.

2. The plaintiffs' remaining claims.

1. Details of the disposition;

A. On March 19, 2003, the Plaintiffs shared 1/2 shares in the Seoul Gwangjin-gu Seoul Special Metropolitan City C Building, and leased the said building.

B. The Defendants corrected the omitted portion of the Plaintiffs’ return of value-added tax and global income tax, denied necessary expenses appropriated as repair cost without any objective evidence, and subsequently revised as indicated in the original decision on April 24, 2015.

(Additional Tax (including additional tax; hereinafter “each disposition of this case”). The Plaintiffs filed a request for examination with the Commissioner of the National Tax Service on February 20, 2014 and February 21, 2014, but was dismissed on May 12, 2014.

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1 to 3 and 6

2. On April 24, 2015, the Defendant’s decision on the amount reduced by the decision of correction as stated in the separate sheet as to the amount reduced according to the decision of correction was revoked and no longer exists. Therefore, a revocation lawsuit on the said portion is unlawful as there is no benefit of lawsuit.

3. Whether the instant disposition is lawful or not (see, e.g., Supreme Court Decision 2004Du5317, Sept. 28, 2006)

A. On the grounds delineated below the gist of the Plaintiff’s assertion, each of the instant dispositions is unlawful.

① From 2008 to 2012, the Plaintiffs spent KRW 11,010,650 as repair cost for real estate rental business, and the Defendant was not included in the necessary expenses.

In this case, each disposition of this case was abused discretion without specifying the suspected repair cost item, and all of the disposition of this case was denied.

② The Plaintiffs’ family members are merely underreporting the Plaintiffs’ passive tax base in special circumstances where the Plaintiffs’ family members were unable to assist them in tax treatment due to lack of knowledge of taxation as the principal father or minor, and it is difficult to view that they committed unlawful acts with the purpose of tax avoidance. Therefore, an illegal underreporting penalty tax shall be imposed.