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 reasons why the court accepted the judgment of the court of first instance for the instant case are as follows: (a) other than adding the judgment of the court of first instance as to the contents asserted by the plaintiffs in the court of first instance to the corresponding part, it is identical to the reasoning of the judgment of the court of first instance; and (b) therefore, (c) pursuant to Article 8(2) of the Administrative Litigation

2. Additional matters to be determined;

A. The plaintiffs' assertion that "the land of this case constitutes farmland as the land used for cultivating trees, etc. for landscaping," which is the grounds for disposition added by the defendant of this case in the lawsuit of this case, is not identical to the original grounds for disposition and basic factual relations, and therefore the change of the grounds for disposition is not allowed.

B. 1) Since the subject matter of a taxation disposition lawsuit is objective existence of the tax amount determined by the tax authority, the tax authority may submit new data that can support the legitimacy of the tax base or amount of tax recognized in the relevant disposition, or exchange and change the reasons within the scope that maintains the identity of the disposition, during the course of the lawsuit, until the closing of argument at the lower court. It does not necessarily mean that the tax authority can determine the legality of the disposition only by the data at the time of the disposition or only claim only the reasons for the disposition at the time of the disposition (see, e.g., Supreme Court Decisions 2001Du1994, Oct. 11, 2002; 2010Du7277, May 24, 2012). Such a legal principle likewise applies to a lawsuit seeking revocation of the disposition of refusal against the request for reduction (see, e.g., Supreme Court Decision 2006Du13497, Dec. 24, 2008).