The judgment below is reversed, and the case is remanded to the Gwangju High Court.

Judgment ex officio is made.

1. Article 2(1)3 of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 21307, Feb. 4, 2009; hereinafter “former Enforcement Decree of the Restriction of Special Taxation Act”) provides for the special taxation for small and medium enterprises in Section 1, etc. of Chapter II (hereinafter “Special taxation for small and medium enterprises”). Article 2(1)3 of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 21307, Feb. 4, 2009; hereinafter “former Enforcement Decree of the Restriction of Special Taxation Act”) that provides for the requirements such as the type, size, and independence of small and medium enterprises subject to such special taxation (hereinafter “Special Taxation Act”).

Meanwhile, Article 3 subparag. 2 [Attachment 2] of the former Enforcement Decree of the Framework Act on Small and Medium Enterprises (amended by Presidential Decree No. 19189, Dec. 27, 2005; Presidential Decree No. 21368, Mar. 25, 2009; hereinafter “former Enforcement Decree of the Framework Act on Small and Medium Enterprises”) provides that “a corporation under Article 3 subparag. 1(b) shall not own at least 30/100 of the total number of issued and outstanding stocks” as one of the standards for actual independence of ownership and management of small and medium enterprises, and Article 3 subparag. 1(b) of the former Enforcement Decree of the Framework Act on Small and Medium Enterprises (amended by Presidential Decree No. 19189, Dec. 27, 2005; hereinafter “former Enforcement Decree of the Framework Act on Small and Medium Enterprises”) provides that “corporation or listed corporation under Article 2 of the Securities and Exchange Act (referring to the last day of the immediately preceding business year) whose total assets are at least KRW 500 million.”

And the former Framework Act on Small and Medium Enterprises.