1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is the same as that of the judgment of the court of first instance, except for the cases where the part stipulated in paragraph (2) below is dismissed, and thus, the judgment of the court of first instance is cited in accordance with Article 8(2) of the Administrative Litigation Act

2. Parts to be dried;

A. Article 2(5) of the Enforcement Decree of the Framework Act on Small and Medium Enterprises provides that “as of December 31, 201,” “as of December 31, 2011,” Articles 9, 6, 12, 11, 8, 10, 12, 18, and 21 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises” and “as of Article 2(5) of the revised Restriction of Special Taxation Act” in Article 10, 19 of the same Act provides that “as of Article 2(1) of the former Enforcement Decree of the Framework Act on Small and Medium Enterprises, “as of December 31, 201,” “as of December 31, 2011,” Article 2 of the same Act provides that “as of Article 2 of the Framework Act on Small and Medium Enterprises, 30% or more of shares were owned by the Plaintiff and 10% of the former Enforcement Decree of the Framework Act on Small and Medium Enterprises shall be deleted from Article 120 of the Framework Act.