1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1.

1. The reasoning of the court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the following cases, and thus, this case is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

The third written judgment of the court of first instance is referred to as the " November 27, 201" of the 12th written judgment as " November 27, 2007."

Article 110 of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same shall apply) shall be construed as “Article 110 of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same shall apply)” from No. 6 of the judgment of the first instance. 17 through 18.

Each "Local Tax Act" of the 16th and 10th and 12th of the judgment of the first instance court shall be the former Local Tax Act.

2. In conclusion, the judgment of the first instance is legitimate, and all appeals by the Defendants are dismissed as they are without merit. It is so decided as per Disposition.