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 reasoning for this Court’s explanation concerning this case is as follows: (a) the entry is identical to the entry of the third through fourth, fourth, and fourth, fourth, fourth, and fourth, fourth, fourth, fourth, and fourth, fourth, fourth, fourth, and fourth of the judgment of the court of first instance; and (b) the main text of Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act are cited.

The grounds alleged by the plaintiffs in the trial are not sufficient to recognize the exception of the necessary transfer principle required in administrative litigation on the disposition under the Framework Act on National Taxes. Therefore, it cannot be accepted.

Therefore, the judgment of the first instance court is justifiable, and the plaintiffs' appeal is dismissed as it is without merit. It is so decided as per Disposition.