1. The plaintiffs' primary and conjunctive claims are all dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

(c) provide for the application of an increase or decrease rate in terms of size, form, existence of special auxiliary facilities, etc., and other circumstances;

C. Article 4(3) of the former Enforcement Decree of the Local Tax Act provides that the standard market price for buildings, ships, aircraft, and other taxable objects under Article 4(2) shall be calculated by the head of a Si/Gun/Gu according to the standards determined by the Minister of the Interior and Safety as of January 1 of each year and shall be determined with the approval of the Special Metropolitan City Mayor

Enforcement fine = Standard market price = Calculation method of the market price table for a newly constructed building, etc. 】 Special exception for urban assessment 】 applicable rate 】 50/100 (in cases of a factory use, 20/100, and in cases of a creative employment map, 10/100) 】 Standard amount of new construction price of a building 】 structural index 】 structural use index 】 classification index 】 residual rate by the number of years x size, form, and existence of special ancillary facilities, etc. x (in cases of statutory standard prices of a building, the amount shall be calculated accordingly: Provided, That in cases of statutory standard prices of a building, the standard value of a newly constructed building is pre-determined in the table classified by structure, area, and use in accordance with the notice of this case (Evidence 3) determined by the Defendant, as the standard value of the newly constructed building is determined in advance, the amount shall be applied as is.

In this case, according to the overall purport of the statements and arguments in Eul evidence Nos. 1 through 5, the Minister of Government Administration and Home Affairs set the "Standards for Adjustment of the Current base value of buildings and other articles to be applied in 2015", and the defendant determined the current base value of buildings and other articles on December 31, 2014 in accordance with the above standards and publicly notified by the Ministry of Government Administration and Home Affairs No. 2014-242.

The defendant applied a non-performance penalty rate for factory facilities within an urban planning zone to 20/100 in the case of factory use and 10/100 in the case of warehouse use, and to 10/100 in the case of warehouse use.

Therefore, it is true.