1. All appeals filed by the plaintiff and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

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

1. The reasons why the court should explain this part of the relevant laws and regulations are as stated in the corresponding part of the judgment of the court of first instance, except for the addition of the corresponding part of the judgment of the court of first instance as follows. As such, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

According to the second sentence of the first instance judgment of the first instance court, each of the "Defendant Sucheon Military Manpower Office" of the first instance judgment of the second instance judgment of the second instance, each of the "Defendant Sucheon Military Manpower Office" of the second instance judgment of the second instance, and the "Defendant Sucheon Military Manpower Office of the second instance" of the first instance judgment of the second instance, "the defendant" of the first instance judgment of the second instance to "the defendant," and "the defendant," of the first instance judgment of the first instance court of the second instance to "the head of Geumcheon District Tax Office of the first instance" of the second instance, "the defendant," and "the defendant," of the first instance judgment of the second instance to "the defendant and the head of Geumcheon District Tax Office of the fifth through the second sentence of the fifth to the second sentence of the fifth to the fifth to the fifth to the second sentence of the first instance judgment of the second instance."

F. The court of the first instance, which partially revoked the Defendant and the director of the tax office’s partial revocation, and partially withdrawn the Plaintiff’s revocation, shall recognize the reduction or exemption of the special tax amount for small and medium enterprises in relation to the imposition of global income tax for the year 2006. The tax payment notice of the portion of KRW 4,879,817 shall be 14,564,458, which is the amount of the special tax for small and medium enterprises from 177,816,355, premised on the fact that procedural defects are illegal, with respect to the imposition of global income tax for the year 2006. The amount of KRW 14,564,458, which is the amount of the global income tax for the imposition of global income tax for the year 206, should be deducted from the amount of the global income tax for the imposition of global income tax for the year 208, which is the amount of the global income tax for the year 2008.