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.

The court's explanation of this case is the same as the statement in the reasoning of the judgment of the court of first instance except for the addition as follows. Thus, this case is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

In addition, it is reasonable to view that the portion of the judgment of the court of first instance falls under the category 14 and 13 of the judgment, "and there is no justifiable reason to believe that the plaintiffs are not responsible for their failure to perform their duties in light of the aforementioned poor management circumstances or the degree of responsibility for them." Further, "In light of the above poor management circumstances and the degree of responsibility of the plaintiffs, there is no justifiable reason to believe that the plaintiffs are not responsible for their failure to perform their duties." After the judgment of the court of first instance, "it is difficult to see" at the 3rd part of the judgment of the court of first instance (in the case where the issuance of the order of release order to the fishermen from Korea was made, it is difficult for the plaintiffs to consider that the power of attorney has been submitted, and therefore, the imposition of additional tax corresponding to the part of the disposition of this case should be revoked illegally. However, even in this case, as seen above, it is difficult to see that the plaintiffs' claims are without merit, and this part of the judgment of the court of first instance is dismissed.