1. All of the plaintiffs' claims are dismissed.

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

1. Basic facts

A. The Korea Savings Bank Co., Ltd., Promotion Savings Bank Co., Ltd, Gyeonggi Savings Bank Co., Ltd, Gyeonggi Savings Bank Co., Ltd, and Yong-Nam Savings Bank Co., Ltd. (hereinafter collectively referred to as “each of the instant savings banks”) are co-owners of the third underground floor and the 6th ground floor buildings located in 1597-1, Masan-dong, Busan Metropolitan City (hereinafter referred to as “instant building”).

B. The instant building is a multi-use building with the total floor area of 44,395.09m, the main purpose of which is sales facilities, cultural and assembly facilities, and business facilities.

C. When the Defendant imposed local resource and facility tax on each of the instant savings banks from 2011 to 2014, the Defendant imposed two times the instant building on the ground that the instant building constitutes “fire-hazardous building” under Article 146(2)2 of the former Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter the same shall apply) and imposed three times the heavy taxation on each of the instant savings banks for 201 to 2014; 3638, 205, 206, 305, 146, 205, 207, 205, 2015, 306, 205, 2015, 205, 206, 2015, 206, 2015, 2015, 206, 257, 2014, 2015, 2015, 257, 16167

Korea Savings Bank Co., Ltd. is Seoul Central District Court 2013Hahap47 on April 30, 2013; the Promotion Savings Bank Co., Ltd. is 2013Hahap64 on May 20, 2013; the Gyeonggi Savings Bank Co., Ltd. is 2013Hahap64 on July 1, 2013; and the Youngnam Savings Bank is 2013Hahap88 on July 1, 2013.