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 this court citing the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, in addition to the dismissal of part of the judgment of the court of first instance as set forth in the following paragraph (2). Thus, it shall be cited as it is by Article 8(2) of the Administrative Litigation

(However, the part against the defendant in the first instance court is excluded). 2. Goon part 7 of the 7th " cannot be a "non-existent" added to the following:

Unlike the ordinary additional charges that can be called as damages for delay of tax obligation, the additional dues for annual installments are the parties to an agreement based on the delay of payment by annual installments. Even if the notice for payment by annual installments (No. 3) includes the principal tax and the additional dues for annual installments as gift tax after adding them to the annual payment by annual installments, as seen earlier, the additional dues for annual installments by annual installments naturally accrue according to the statute and its amount is fixed according to the period of annual installments upon obtaining permission for annual installments, and it cannot be viewed as an "tax amount" subject to a request for correction.

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3. In conclusion, the judgment of the first instance is legitimate, and all appeals by the plaintiffs are dismissed. It is so decided as per Disposition.