Whether a small and medium business corporation is subject to tax reduction or exemption;

In the case of merger of small and medium enterprises, the exclusion of tax reduction is against the principle of no taxation without law.

Article 4 of the Act on Special Cases concerning the Procedure of Appeal

Article 5 of the Act on Special Cases concerning the Procedure of Appeal

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Even if examining all of the records of this case and the judgment of the court below and the grounds of appeal are examined, it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed under Article 5 of the same Act. It is so decided