1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

The reasoning of the judgment of the court of first instance, which accepted the judgment of the court of first instance, is the same as the ground of the judgment of the court of first instance, except for partial contents among the grounds of the judgment of the court of first instance as follows. Thus, it shall be quoted in accordance with Article 8(2)

The term "before the amendment" in the 4th executive defense shall be added to the following:

2. At the bottom of 4, the following shall be added:

In addition, according to Articles 6(4) and (14) of the Enforcement Decree of the Restriction of Special Taxation Act, and Articles 1 and 2(3) of the Addenda (No. 25211, Feb. 21, 2014), where a farmland cultivator has a taxable period of not less than 37 million won in total under Article 20(2) of the Income Tax Act during the period of cultivation, the period shall be excluded from the period of cultivation. In addition to the arguments in subparagraph 5-1 through 5, Plaintiff A may not be deemed to have obtained KRW 2010, 2011, KRW 48,000,000 from 20,000,000,000,000 won, and KRW 18,000,000 from 20,000,000 from 20,000 won, excluding the total amount of capital during the period of cultivation, Plaintiff A may not be deemed to have obtained KRW 281,2014.2.

In addition to the corresponding part of the related Acts and subordinate statutes of 7 to 9, "additional part of the relevant Acts and subordinate statutes" shall be added.

In conclusion, the first instance judgment is justifiable.

All appeals by the plaintiffs are dismissed.