All appeals by the plaintiffs are dismissed.

The costs of appeal are assessed against the plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and it is identical to the reasoning of the judgment of the court of first instance, except for the addition of the judgment of the plaintiffs as to the assertion added by this court in paragraph (2). Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

[Supplementary or additional parts] 12 pages 2, the following shall be added to:

④ The Plaintiffs asserts that, in the case of a domestic corporation under the Corporate Tax Act, the registration date of incorporation shall be the starting date of the first business year, and thus, in the case of an individual entrepreneur, the registration date of business shall be

However, in the case of a juristic person, the registration date of incorporation shall be deemed to be the date of commencing the business because it has the juristic person according to the registration of incorporation and is for the purpose of the articles of incorporation. However, in the case of an individual business operator, it is difficult to deem that the business was commenced only by the registration of business, and the proviso of Article 168(3) of the former Income Tax Act and Article 8(1) of the Value-Added Tax Act can be applied for the registration of business even before the date of commencing the

12. The 12th 3rd house construction and sale business shall be improved as "the commencement date of the new house construction and sale business".

17.On the last page, the following shall be added to:

(3) Except as otherwise provided for in this Act, the classification of types of business used in this Act shall be in accordance with the Korean Standard Industrial Classification publicly announced by the Commissioner of the Statistics Korea pursuant to Article 22 of the Statistics Act.

However, it is not subject to special taxation under this Act due to changes in the Korean Standard Industrial Classification.