1. The plaintiffs' appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Purport of claim and appeal

1..

1. The reasoning of the court’s explanation as to this case is as stated in the reasoning of the judgment of the first instance, except for the addition of the following 2.2. prior to the judgment of the first instance, and therefore, the same shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Content to be added) The issues of this case and the evidence related thereto are arranged as follows (Evidence No. 1 is omitted if it is not necessary to specify the evidence number). In addition to the matters explicitly asserted by the defendant, such as the defendant's assertion, the contents of this court's decision are also included. The basis for the price assertion stated in the list of revenue sources (Evidence No. 2) reported by the plaintiffs, and the nature and contents of the book of this case as to the counter-feasing of the counter-fasing of the other party's assertion, the amount of the book value is the amount which is recorded voluntarily for business, and the amount of the Chinese local transmission amount and the reported amount are almost the same as the actual trade invoice and the reported amount, and the unit price stated in the book of this case No. 2, 14, 15, 17, and 2, 100, 100, 200, 10, 20, 20, 20, 20, 20, 1.