All of the plaintiffs' claims are dismissed.

The costs of lawsuit shall be borne by the plaintiffs.

Details of the disposition

Plaintiff A Co., Ltd. (hereinafter referred to as “Plaintiff A”), which comprehensively acquired the businesses of Plaintiff A Co., Ltd. (hereinafter referred to as “E”) and E Co., Ltd. (hereinafter referred to as “E”) that comprehensively received the businesses of Plaintiff A Co., Ltd. (hereinafter referred to as “Plaintiff B”) around May 9, 2006, by establishing a trade name as of December 31, 199, engaged in the manufacture and sales business of D and H products, which are alcoholic beverages, and changed to the trade name as of September 2008; hereinafter referred to as “Plaintiff B”), around May 9, 2006.

Plaintiff

On February 2, 200, A and E entered into a contract with the other party to issue sales tax invoices (hereinafter “instant joint expense settlement contract”) on the basis of the total sales amount of both the company and the common expenses, such as joint personnel expenses and office maintenance expenses, among the common expenses for each fiscal year, based on the sales amount of the pertinent products. The common expenses for D products shall be shared based on the sales amount of the relevant products, but if the difference between the common expenses actually paid and the common expenses calculated according to the share ratio is generated, one party shall receive the relevant amount from the other party and issue the sales tax invoice to the other party

Plaintiff

B, on April 14, 2006, acquired from E all the business related to the import and sale of D and F products, and succeeded to the status of E’s joint security settlement contract.

After that, according to the above contract, the plaintiffs shall share common expenses, such as common personnel expenses and office operating expenses, among the common expenses at the end of each fiscal year, based on the total sales of the two companies. The common expenses for D products shall be shared based on the sales of D products, and the difference between the common expenses actually paid and the divided common expenses shall be received, and the other party shall share the common expenses paid by one of the plaintiffs.