1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. The grounds for the court’s explanation concerning the instant case, such as accepting the judgment of the court of first instance, are as stated in the reasoning of the judgment of the court of first instance (including the corresponding part of the judgment of the court of first instance, but excluding the “3. conclusion” part), except for the modification of the corresponding part of the judgment of the court of first instance as set forth in the following 2. Thus, it shall be cited as it is in accordance with

2. The amended portion was closed, closed, and closed, as follows 4 of the first Schedule, of the fifth page, and the amended portion is deemed to be dissolved as a Dormant Company on December 1, 2015, in accordance with Article 520-2(1) of the Commercial Act.

8 Under the first 4-5 parallels “each description or image of Evidence A 12, 16, 18, 7, and 9” are “each description or image of Evidence A 1, 18, 22, 24, 26, and 7 through 10”.

9 up to 10 10 -0 10 -0 10 -0 10 :

【Inasmuch as the establishment of the Plaintiff cannot be deemed as a start-up pursuant to Article 100(6)4 of the Restriction of Special Local Taxation Act, whether the Plaintiff’s establishment constitutes “where a new corporation is established by converting a business run by a resident into a corporation” under Article 100(6)2 of the Restriction of Special Local Taxation Act does not separately determine whether the establishment of the Plaintiff cannot be deemed as a start-up. ① The Plaintiff’s oligopolistic shareholder (i) operated a clothing business from 1998, and established the Plaintiff on September 28, 2012. Around that time, the Plaintiff operated the private company of J., and (ii) as the K’s representative director, owned 90% of the shares issued by K as of November 16, 201 and was in the status of the representative and oligopolistic shareholder. ② Article 54(9)6 of the former Enforcement Decree of the Restriction of Special Local Taxation Act (amended by Presidential Decree No. 27711, Dec. 30, 2016) provides that the type of business shall be subdivided under the Korean Standard Industrial Classification.

However, the above Enforcement Decree of △△.