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 reasoning of the court’s explanation concerning this case is as follows, and the reasoning of the court’s ruling is as stated in Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, except for the dismissal, addition, or deletion of the judgment of the court of first instance.

Under the third page of the judgment of the first instance court, the following is deleted: (a) the first page 1 of the first instance court’s first instance judgment “as of February 12, 2014” to “as of February 5, 2014,” and the second page “as of February 3, 2014” to “as of February 3, 2014,” the second page “as of February 4, 2014” to “as of February 4, 2014, each of the instant dispositions” to “each of the above dispositions” to “as of the fourth page of the first instance court’s second sentence,” and the following is added to “as of the fourth page of the first instance court’s second sentence.”

G. The Defendants were in the first instance judgment and revoked ex officio the imposition of penalty tax on each of the above imposition dispositions.

(2) Each disposition of this case, other than the imposition of penalty tax on illegal non-report which was revoked ex officio among the above dispositions of this case, shall be referred to as the "each disposition of this case". According to the attached Table No. 4 of the first instance court's decision No. 4, "No. 2 through 5" was deleted from No. 5 to No. 12 of the first instance court's decision No. 6 of the first instance court's decision to delete "No. 5 of the first instance court's decision", and the following contents were jointly and severally guaranteed by the non-party company's debt on Jan. 22, 2010, while the non-party company's spouse and M were listed as the shareholder of each 50 of the shares of this case on July 3, 195, the non-party company's spouse and the non-party company's non-party company were listed as the shareholder of each 50 of the shares of this case on July 3, 1995.

Part 8 Deleted.

2. In conclusion, the plaintiffs' claim of this case shall be dismissed in its entirety as it is without merit, and the judgment of the court of first instance is just in conclusion, and therefore, the plaintiffs' appeal is without merit.