1. All of the plaintiffs' claims are dismissed.

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

1. Details of the disposition;

A. Plaintiff A is the owner who completed the registration of ownership transfer on August 10, 2005 with respect to 2/3 of the building of 2nd floor in Jung-gu, Seoul (hereinafter “instant building”); and Plaintiff B is the owner who completed the registration of ownership transfer on August 10, 2005 with respect to 1/3 of the instant building.

B. Meanwhile, the previous owner D extended or reconstructed the second floor of the instant building without obtaining permission or filing a report on September 2004, and in detail, he remodeled the second floor of the instant building without permission and extended the area of 151.57 square meters to the left-hand side without permission.

(hereinafter the above part of 151.57 square meters is “the reconstruction part of this case,” and the above 7.2 square meters portion is “the extension part of this case”).

From 206 to 2009, the Defendant imposed enforcement fines on the Plaintiffs, the owner of the instant building, on the ground that the second floor of the instant building was enlarged or reconstructed without permission, and continuously imposed on the Plaintiff A enforcement fines of KRW 22,646,000 on December 16, 2010.

On December 16, 201, the Defendant imposed a corrective order and a non-performance penalty of KRW 23,424,000 on the Plaintiff [the structure of the extension or reconstruction part of the instant case, which serves as the calculation basis, shall be deemed as cement brick (rescue No. 4) and applied 0.8 to the structural index; hereinafter “disposition imposing a non-performance penalty of KRW 201 at the beginning”).

E. On July 16, 2012, the Plaintiffs filed a lawsuit with the Seoul Administrative Court (2012Gudan16681) seeking invalidation or revocation of the imposition of enforcement fines in the first 2011. On August 21, 2013, the Seoul Administrative Court issued a lawsuit against the Defendant, etc. to seek revocation of the imposition of enforcement fines in the first 201, and on August 21, 2013, the Seoul Administrative Court issued a disposition imposing enforcement fines in the first 201, the Enforcement Decree of the Local Tax Act (hereinafter referred to as the "Enforcement Decree of the Local Tax Act") in order to determine the standard market price, which is the basis for calculating enforcement fines, for enforcement fines in the reconstruction