1. All of the plaintiffs' claims are dismissed.

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

1. Basic facts

A. On December 31, 1960, Plaintiff B purchased Flux 650.6 square meters in Gangnam-gu Seoul (hereinafter “instant land”) and completed the registration of ownership transfer on July 25, 1963. On May 3, 2002, Plaintiff A and C donated 231/60 of each of the instant land to Plaintiff A and C, and completed the registration of ownership transfer on May 7, 2002 to Plaintiff A and C.

B. On September 21, 2005, Plaintiff B, A, and C newly built on the instant land the five-story above the ground surface of the general steel structure and other roof (hereinafter “instant building”). The co-ownership share of the said building was determined as 10/10, 100, 45/10 of Plaintiff B, A, and C, and completed registration of ownership preservation.

Plaintiff

B On December 30, 2016, Plaintiff D and E donated 94.3/6 shares of each of the instant land to Plaintiff D and E, and 5/100 shares of each of the instant building, and on February 24, 2017, Plaintiff D and E completed each registration of ownership transfer on the instant land and each of the said shares of the instant building, thereby allowing Plaintiff D and E not to own the instant land and the instant building.

(c) the following:

At the time of the instant disposition, the instant disposition was conducted with the trade name of “G” on the 3 to 5th of the ground of the instant building; and the main points licensed for each entertainment bar business on the 2nd of the said building, “H,” with the trade name of “H,” with male “studio DNA,” and had them drink alcohol with customers, singing or dance to encourage customers to provide entertainment to customers.

(hereinafter the above main points are referred to as “instant main points”). D.

The Defendant, on the ground that the instant land and the instant building are buildings and land attached thereto used for a high-class recreation center under Article 13(5)4 of the former Local Tax Act (Amended by Act No. 15292, Dec. 26, 2017; hereinafter the same shall apply) and Article 28(5)4(b) of the former Enforcement Decree of the Local Tax Act (Amended by Presidential Decree No. 28524, Dec. 29, 2017; hereinafter the same shall apply), and are subject to property taxes.