1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. From July 23, 2013, the Plaintiffs are running food service business in the name of “E” (hereinafter “instant business establishment”) on the second and third floors of buildings located in Daegu-gu D from July 23, 2013.

Pursuant to the Food Sanitation Act that was enforced on July 19, 2013 by the Plaintiff, the main contents of the business permission granted by the head of the Gu in Daegu Metropolitan City are as follows:

The name of business place E: The representative of 463.29 square meters: The types of business of the plaintiffs: Entertainment bar business:

B. As a result of a field inspection on the instant workplace from December 2, 2015 to December 8, 2015, the Defendant: (a) determined and notified the Plaintiffs of KRW 164,985,30 each of the education tax and education tax for the individual consumption tax from January 15, 2014 to December 15, 2016, deeming the instant workplace constituted a taxable entertainment place stipulated in the Individual Consumption Tax Act.

(hereinafter “instant disposition”). C.

On September 6, 2016, the Plaintiff filed an objection against the instant disposition, and thereafter filed an appeal with the Tax Tribunal, but was dismissed on January 5, 2017.

[Ground of recognition] The fact that there is no dispute, Gap's 1, 6, 7, 8, and Eul's 1 (including each number; hereinafter the same shall apply), the purport of the whole pleadings and arguments

2. Whether the instant disposition is lawful

A. According to the Plaintiff’s assertion and the Individual Consumption Tax Act and relevant Acts and subordinate statutes, the entertainment tavern business among the taxable entertainment places subject to the individual consumption tax refers to a business type in which entertainment workers or entertainment facilities are allowed to sing or dance, and customers are allowed to sing or dance, or a similar business.

However, the instant place of business is operated in the form of a tenant who sells actual beverages and alcoholic beverages, and there is no separate entertainment worker, and there is only a large electronic sign board, lighting facility, and IMp with DJS who plays music inside the place of business.