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1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
Details of the disposition
After the amendment of the Enforcement Decree of the Framework Act on Small and Medium Enterprises and the Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 21368 on March 25, 2009), Article 3 Subparag. 2 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises (amended by Presidential Decree No. 23412, Dec. 28, 201; hereinafter referred to as “related company”) added the scope of small and medium enterprises to the requirements of substantial independence of small
Article 7-2 was amended by Presidential Decree No. 23412 on December 28, 2011, and moved to Article 7-4.
Article 3 subparag. 1 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises, which does not exceed the standards under subparagraph 1 of Article 3, provides that the amended provisions of Article 3 subparag. 2 (c) of the Addenda shall enter into force on January 1, 2011. Since the Enforcement Decree of the Restriction of Special Taxation Act was amended by Presidential Decree No. 22583 on December 30, 2010, Article 2 subparag. 2 (a) through (c) of the former part of Article 2(1)3 of the Enforcement Decree of the Restriction of Special Taxation Act provides that "the substantial independence of a company shall meet the standards under Article 3 subparag. 2 (a) through (c) of the Enforcement Decree of the Framework Act on Small and Medium Enterprises" in the latter part of Article 3 subparag. 2 (c) of the Enforcement Decree of the Framework Act on Small and Medium Enterprises shall be construed as "the standards under the proviso to Article 3 subparag. 1 of the Enforcement Decree of the Restriction of Special Taxation Act are not applicable to a company belonging to a related company.
Meanwhile, Article 1 of the Addenda to the Enforcement Decree of the Framework Act on Small and Medium Enterprises Article 2(1)3 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises.