1. All of the plaintiffs' claims are dismissed.

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

1. The Defendants imposed comprehensive real estate holding tax and special tax for rural development for the pertinent Plaintiffs on the date of each disposition listed in the separate disposition list in attached Table 1.

(2) In calculating the amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax pursuant to Articles 9(3), 14(3) and (6) of the former Enforcement Decree of the Comprehensive Real Estate Holding Tax Act (amended by Act No. 9273, Dec. 26, 2008; hereinafter “amended Act”) (amended by Act No. 10789, Jun. 7, 201; hereinafter “amended Act”), the Defendants shall calculate the amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax pursuant to Article 9(3), 14(3) and (6) of the same Act (amended by Presidential Decree No. 21293, Feb. 4, 2009; hereinafter “Fair Standard Tax Rate No. 2356, Dec. 8, 2011”); the amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax x the amount of property tax to be assessed as the fair standard tax rate No. 90 (hereinafter “Standard Tax Rate No. 2”).

(2) The Guidelines for Preparation (hereinafter referred to as “Guidelines for Preparation”) in attached Form 3(2) are as follows.

[See] The calculation was made.

Specific details of tax calculation shall be as shown in the attached Form 4.1. The disposition of imposition (comprehensive real estate holding tax) shall be as stated in the column.

The plaintiffs appealed against this and filed a request for a trial on each relevant day as shown in the list of the preceding trial procedure in attached Form 3, but the Tax Tribunal dismissed the request.

[Reasons for Recognition] Facts without dispute, entry of Gap evidence 1, 3, and 8 (including each number), the purport of the whole pleadings

2. Whether each of the dispositions of this case is legitimate

A. The plaintiffs' assertion 1.