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 grounds for this judgment of the court of first instance are as follows, except for the grounds for the judgment of the court of first instance which dismisss the following contents:

Therefore, it shall be quoted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

Each of the "Framework Act on National Taxes" in the 5th 13th 13th 6th 7th 6th 6th 6th 6th 8th 5th 11th 1st 2th 201 is "former Framework Act on National Taxes (Amended by Act No. 16097, Dec. 31, 2018)."

In 6th 13th 6th 13th , the current Income Tax Act (amended by Act No. 11611, Jan. 1, 2013) is “former Income Tax Act (amended by Act No. 16104, Dec. 31, 2018; hereinafter “ Income Tax Act”)”.

Each "Enforcement Decree of the Income Tax Act" of the 6th 17th 13th 24th 24th 201 is "Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 29523, Feb. 12, 2019)".

11. The Income Tax Act in the 21st place is amended by Act No. 16104, Dec. 31, 2018).

2. In conclusion, the plaintiffs' claim of this case is dismissed in its entirety as it is without merit, and the judgment of the court of first instance is just in its conclusion, and the plaintiffs' appeal is dismissed in its entirety as it is without merit. It is so decided as per Disposition.