1. The plaintiffs' primary preliminary claims are all dismissed.

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

1. Details of the disposition;

A. On November 25, 201, the Plaintiffs newly constructed a multi-family house located in Yeongdeungpo-gu Seoul (hereinafter “instant building”) and obtained approval for use, and thereafter, entered into a construction project to install a boundary wall inside the instant building consisting of three households on the building ledger and alter it into a total of nine households (hereinafter “instant repair project”).

B. On November 5, 2012, pursuant to Article 80 of the Building Act, the Defendant issued the instant disposition imposing enforcement fines of KRW 7,197,200 on the Plaintiffs (i.e., standard market price of a building x 610,000 square meters x 393.29 square meters x 3/100 square meters x the calculation rate of enforcement fines of KRW 3/100).

[Grounds for recognition] Each entry (including paper numbers) in Gap evidence 1-6, the purport of the whole argument

2. Whether the instant disposition is lawful

A. Pursuant to Article 80(1)2 of the Building Act, Article 4(2) of the Local Tax Act, and Article 4(1) of the Enforcement Decree of the Local Tax Act, the standard market price per square meter of the building of this case for which the plaintiffs' assertion was made without permission shall be calculated by multiplying the standard value of new buildings by 0.2, which is the calculation rate of the standard market price for substantial repairs among "the standard value of buildings and other things in 2012" as determined by the Minister of the Interior and Safety. Nevertheless, the defendant calculated the standard value of the building of this case not by multiplying the standard value of new buildings by the above calculation rate, but by calculating the standard value of the building of this case, and imposing enforcement fines on the basis thereof. The disposition of this case is erroneous in the calculation of the standard value of the building of this case. (2) Determination is made on the same as written in the relevant Acts and subordinate statutes. (1) If a building falls under the category of buildings other than the violation of the Local Tax Act.