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 judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance, in addition to the part added or added below, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

The following shall be added to 6 pages 8 of the judgment of the first instance.

3) Since the Plaintiffs engaged in the housing construction and sales business as a construction business, at least the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same applies).

) The special tax reduction or exemption under Article 7 shall be applied to a small or medium enterprise under Article 7. The 7th 11th 11th e.g., the “Income Tax Act” is the “former Income Tax Act (amended by Act No. 16104, Dec. 31, 2018; hereinafter the “former Income Tax Act”) and the 8th 7th e.g., the “former Income Tax Act” is the “former Income Tax Act.” The 4th e.g., from the 8th e., the first e., the “Enforcement Decree of the Income Tax Act” is the “former Enforcement Decree of the Income Tax Act.” The e.g., the 10th e., the 10th e., the 10th e., the 10th e., the following added to the 16th e., the e., the 2012th e., the 201 e., the e.

However, according to the 9th Korean Standard Industrial Classification (amended by the Statistics Korea Notice No. 2017-13, Jan. 13, 2017) (Evidence No. 24), applicable to the global income tax subject to the instant disposition in the taxable period, “building construction business (Classification Code 411)” is based on a contract or a comprehensive constructor.