1. All appeals filed by the plaintiffs and the defendants are dismissed.

2. The costs of appeal shall be borne by each party.

purport, purport, and.

1. The reasoning of the judgment of the court of first instance citing the instant case is as stated in the reasoning of the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

(1) The plaintiff and the defendants repeat the same argument in the first instance court. The first instance court's claim against the defendants is justified, even if the plaintiff and the defendants repeat the same argument in the first instance court. The second instance court's appeal against the defendants is examined in consideration of some arguments and grounds that have been partially supplemented in the first instance court. 2. Thus, the part of the plaintiffs' claim against the defendants is justified, and the part of the plaintiffs' claim against the cancellation of the disposition imposing additional tax in good faith among each of the dispositions in this case is justified, and the part of the plaintiff's claim for revocation of the disposition imposing additional tax in arrears, education tax, value-added tax