1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. Plaintiff C is an entrepreneur who runs an entertainment drinking house under the trade name of “E” from March 4, 2009 to April 27, 2011. Plaintiff B is an entrepreneur who runs an entertainment drinking house under the trade name of “F” at the same place from April 25, 201 to June 12, 2012. Plaintiff A is an entrepreneur who runs an entertainment drinking house under the trade name of “G” from June 1, 2012.

(hereinafter collectively referred to as “each of the instant places of business.” From 2009 to 2012, the Plaintiffs reported and paid value-added tax, individual consumption tax, and education tax (hereinafter “value-added tax, etc.”) after excluding the tax base by appropriating each of the sales amount of KRW 6,48,89,893,00, 1,889, 634,000, and 889,854,000 among the sales amount as follows:

(3), 209 for the first period 1,65, 67, 285, 206, 205, 205, 248, 267, 368, 297, 368, 466, 297, 205, 205, 206, 205, 205, 368, 297, 205, 205, 206, 297, 364, 297, 205, 206, 297, 364, 205, 206, 205, 206, 197, 364, 206, 367, 296, 368, 468, 99, 202, 50, 101, 139, 167, 1967, 194

B. The director of Busan Regional Tax Office shall conduct an integrated investigation of personal data against the plaintiffs, and pay service fees to the wale of entertainment taverns.