1. The plaintiff's claims against the defendants are all dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Facts of recognition;

A. The Defendants, as married couple, were supplied with various kinds of salted fish bars from the Plaintiff, who was engaged in the wholesale business of salted fished fished in the trade name “E” from around 2008 to December 31, 2013, and supplied them to the Froper store, and traded a transaction by settling profits and expenses each year in accordance with certain standards.

B. The Plaintiff filed a tax-free sale on September 3, 2014, regarding the salted weds, etc. supplied to Fropospospospospospospospospospospospospospospospospospos, and filed a tax-free sale. After conducting a tax investigation, the head of the tax office, on September 3, 201, notified the Plaintiff of value-added tax of KRW 51,953,520 (including additional tax of KRW 20,283,764), value-added tax of KRW 79,171,760 (including additional tax of KRW 29,943,347), value-added tax of KRW 44,902,470 (including additional tax of KRW 15,64,05), value-added tax of KRW 67,664,80 (including additional tax of KRW 22,571,2931,2951).

C. Although the Plaintiff filed a lawsuit seeking revocation of the disposition imposing the value-added tax, the judgment against the Plaintiff became final and conclusive.

(The grounds for recognition) The facts of absence of dispute, Gap's evidence 3 through 5, Eul's evidence 1, and the purport of the whole pleadings, as a whole, are stated in the Daejeon District Court Decision 2015Guhap102469, Daejeon High Court Decision 2016Nu11610, Supreme Court Decision 2016Du6278, Supreme Court Decision 2078)

2. Determination on the cause of the claim

A. The gist of the Plaintiff’s assertion was that the Plaintiff entered into a partnership agreement with the Defendants for the supply of salted fish to Fropos, and the said agreement included an agreement with the Defendants to share the value-added tax according to the sales proceeds ratio set out in advance.

Therefore, the Defendants jointly and severally imposed on the Plaintiff for the period of 2013 pursuant to the above agreement, and KRW 167,586,930 [[1,953,520 won 79,171,760 won 44,902,470 won 67,664,880 won] x 50% (43,916,050 won 57,729,760 won).