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.

The reasoning of the judgment of this court for the acceptance of the judgment of the court of first instance is as follows, except for the addition of Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act to the judgment of the court of first instance as to the plaintiff's argument in the court of first instance by adding or using some contents as follows.

The Inheritance Tax and Gift Tax Act (amended by Act No. 9924, Jan. 1, 2010; hereinafter “Special Taxation Act”) in Part 4 of the judgment of the first instance shall be added to “the Inheritance Tax and Gift Tax Act before being amended by Act No. 9924, Jan. 1, 2010.” 5. The following shall be added to “the Restriction of Special Taxation Act”: “The provisions of Article 63(3) of the Inheritance Tax and Gift Tax Act shall not be deemed to be a small or medium enterprise under Article 63(3) of the Enforcement Decree of the Framework Act on Small and Medium Enterprises before the first instance judgment (amended by Presidential Decree No. 2042, Feb. 18, 2010; hereinafter “the above provisions shall not be deemed to be a small or medium enterprise under Article 63(1)3 of the Framework Act on Small and Medium Enterprises”). The above provisions shall not be deemed to be a new or medium enterprise under Article 93(1) of the Enforcement Decree of the Framework Act.