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 for the acceptance by the court of first instance is as follows, except for the determination as to the assertion of violation of the principle of trust and good faith, which is newly asserted by the plaintiffs in this court, as stated below, and thus, it is consistent with the reasoning of the judgment of the court of first instance. Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article

2. The following shall be added to the 11th 10th 11th tier judgment of the first instance.

As to the assertion of violation of the principle of trust and good faith, the plaintiffs sent to the plaintiffs a notice confirming that they are subject to the application of the simple expense rate when filing the final return of global income tax for the year 2013. Thus, the plaintiffs are believed to believe the defendant's guidance and report the application of the simple expense rate. Unlike the contents of the above notice, this case's disposition applying the standard expense rate is unlawful in violation of the principle of trust and good faith. The plaintiffs' assertion is insufficient to recognize the plaintiffs' assertion only with the evidence as stated in the evidence No. 12 and No. 12, or the evidence submitted by the plaintiffs, and there is no other evidence to acknowledge it. The plaintiffs

3. In conclusion, the judgment of the first instance is legitimate, and the plaintiffs' appeal is dismissed in entirety.