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 reasoning for this part of the lower court’s reasoning is as follows: ① each “Gangseo-gu Office” of the fourth, 16, 19, 21 and 7 of the first instance judgment; ② “Gang-gu Office” of the fourth, 17 of the fourth, of the first instance judgment; and ② “Gang-gu Office” of the fourth, “Gang-gu” of the fourth, 3, 22, and 23 of the first instance judgment are the same as paragraph (1) from each “Gang-gu Office” of the first instance judgment, and this is cited as it is in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. The grounds for this part of the parties’ assertion are as follows: (a) the part on the 6th to 17th of the judgment of the first instance (the part on the 6th to 17th of the judgment) (the part on the 17th of the Defendant’s assertion) is identical to that on the 2nd of the judgment of the first instance; and (b) the part on the 420th of the Civil Procedure Act is cited.

The defendant's assertion 1) On June 30, 2014, the defendant notified that a claim for refund of local taxes, such as acquisition tax, etc. already paid by Gangseo-gu is not possible (hereinafter "the notification of the refund price of this case").

) Upon receipt of the contract of this case, from August 21, 2014, the result of the acquisition tax refund until August 21, 2014, which is the service performance period for the three-month period stipulated in the contract of this case, the contract of this case was terminated, and it was not concluded that the acquisition tax, etc. can be refunded even thereafter. The plaintiff A’s representative director D’s continuous civil petition filing, which was discussed by the board of directors, shall notify the plaintiffs of the termination of the contract of this case (hereinafter “Notification of the termination of the contract of this case”).

As such, the instant contract was terminated. Therefore, the primary claim seeking the payment of the service price or seeking damages on the ground of nonperformance of obligations under the instant contract is without merit. 2) The instant contract shall be paid the contingent remuneration on the condition of completion of the day.