1. The defendant and the plaintiff C and D's appeal are all dismissed.

2. The costs of appeal shall be borne by the Defendant and the Plaintiff C and D.

1. The reasoning of the judgment of the court of first instance, citing this case, is as stated in the corresponding part of the judgment of the court of first instance, except for the following additional portions, thereby citing it as it is by the main sentence of Article 420 of the Civil Procedure Act

2. Following the 9th 16th 16th 16th m added the following contents: “Along with the additional evidence submitted by Defendant C to this Court, it is insufficient to acknowledge that Defendant C suffered losses exceeding the amount recognized as above, and there is no other evidence to acknowledge this. Rather, according to the records Nos. 10-1, 2, and 3 of the evidence No. 862, it is difficult to deem that the F’s electric power consumption operated by Defendant C had a significant decrease compared to other years during the period from Dec. 1, 2007 to Nov. 2008; Defendant C’s income in 2008 and F’s income in 208 did not appear to have remarkably decreased compared to other years; in light of such circumstances, it is difficult to deem that Defendant C suffered losses exceeding the amount of money for which the Plaintiffs were the persons to be the persons to be the persons to be the persons to be the persons to be the persons to be the persons to be the persons to be the persons to be the persons to be the accommodation business.”

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3. In conclusion, the amount of each limited claim stated in the separate sheet "amount of assessment decision" as stated in the separate sheet on the limited claim of Defendant C and D among the assessment judgment of this case should be changed to the amount stated in the separate sheet "amount of change" as stated in the separate sheet.

The judgment of the first instance court is just in conclusion, and all appeals by the defendant C and D are dismissed. It is so decided as per Disposition.