1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasons for the entry of this case by the court of first instance concerning this case are as stated in the reasons for the judgment of the court of first instance except for the dismissal or addition of part of the judgment of the court of first instance as set forth in the following paragraph (2). Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

(hereinafter referred to as "the meaning of the terms used in this case is the same as the judgment of the court of first instance) . 2. 3. 17-18 of the third part used or added, " acquired".

The part of the 8th part of the 12th part shall be deleted, and the "Enforcement Decree" of the 14th part shall be amended to the "Enforcement Rule".

The 10th parallel 7th parallel 10th parallel 7th parallel 7th parallels as follows:

Article 2(2) proviso 3 of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 26070, Feb. 3, 2015, which provides that the application of the grace period for small and medium enterprises shall be excluded even in cases where the relevant company does not meet the relevant company size standards among the requirements of substantial independence, is amended to be subject to the grace period for small and medium enterprises. However, the foregoing amendment provides that the foregoing provision shall apply from cases where a cause for which the relevant company does not fall under a small and medium enterprise first after January 1, 2015 due to the supplementary provision, and it is difficult to view it as a legislative measure taken from reflective consideration of the unconstitutionality, etc. of the previous provision. Thus, it is difficult to interpret it differently in relation to the instant disposition for the taxable period prior to the amendment.

3. In conclusion, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.