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 for the entry of this case by the court of first instance concerning this case are as stated in the reasoning of the judgment of the court of first instance, in addition to the submission or addition of a part of the judgment of the court of first instance as follows. Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

(1) According to the reasoning of the judgment of the court of first instance, the term "(1)" of No. 4-7 of the 2012, as the term "No. 52,211,620 won (including general under-reported additional taxes of KRW 3,611,012 and KRW 12,490)" of the 4th 11st 4th 4th 4th 4th 4th 5th 5th 5th 5th 5th 5th 5th 1st 1st 20 and 6th 8th 6th 4th 1st 1st 5th 1st 1st 202 1st 202 1st 20 20th 2nd 1st 6th 201 2nd 1st 202 2nd 4th 6th 202nd 2nd 6th 201. 2nd 2nd 201st 4th 201st 3rd 20.