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.

1. The grounds for the court’s explanation concerning this case are as follows: (a) the relevant part of the judgment of the court of first instance is amended as stated in the following 2; (b) the part on the grounds of the judgment of the court of first instance (excluding the part on the list of plaintiffs 1 and the part on the conclusion "4. conclusion" except for the supplement and addition of judgment as stated in the following 3; (c) the attached Table 2 is as stated in the attached Table 2, excluding the remainder of the disposition imposing local resource tax on facilities A, and the attached Table 3, including the remaining parts, excluding the part on No. 246. The attached Table 2, and Article 420 of the Civil Procedure Act.

2. The part of the modified part is deleted from 3 to 7 items “2. Determination as to the legitimacy of the Plaintiff A’s action” below.

Under 2, the two pages "3." shall be changed to "2."

2. For the last run:

The remaining plaintiffs et al. hereinafter referred to as "Plaintiffs").

claim “B” is alleged to be “B”.

The plaintiffs' assertion is friendly with "the plaintiffs' assertion".

3. Supplement and addition of judgments;

A. Article 142(1)2 of the Local Tax Act (Taxable objects) of the Plaintiffs’ assertion that local resource and facility tax is subject to taxation as follows:

2. The tax base and standard tax rate of local resource and facility tax on specific real estate shall be as follows:

1. The amount of local resource and facility tax appropriated for fire-fighting systems shall be the amount calculated by applying the following standard tax rates to the tax base which is the value or standard market price of the building (including the building portion of a house; hereafter the same shall apply in this Chapter) or the ship (excluding a local government without a

2-2.